APPEAL AGAINST ORDER PASSED
This query is : Resolved
17 November 2009
Sir,
If in Servicet Tax Department Audit we have assessed and ordered for suppose Rs. 1,00,000/-. But we have some objections on this. We have to appeal against Commissioner or tribunal. How much tax we have to pay on this. If there is any percentage is there? and what is the procedure. Please help me with section wise in this.
If in Servicet Tax Department Audit we have assessed and ordered for suppose Rs. 1,00,000/-. But we have some objections on this. We have to appeal against Commissioner or tribunal. How much tax we have to pay on this. If there is any percentage is there? and what is the procedure. Please help me with section wise in this.
17 November 2009
1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals).
(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) An appeal shall be presented within three months from the date of receipt of the decision or order of such adjudicating authority relating to service tax, interest or penalty under this Chapter:
Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months.
(4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeals and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty :
Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
(5) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Commissioner of Central Excise (Appeals) shall exercise the same powers and follow the same procedure as he exercise and follows in hearing the appeals and making orders under the Central Excise Act, 1944 (1 of 1944).
Rule 8. Form of Appeals to Commissioner of Central Excise (Appeals).
(1) An appeal under Section 85 of the Act to the Commissioner of Central Excise (Appeals) shall be in Form ST-4.
(2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order appealed against.
(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) An appeal shall be presented within three months from the date of receipt of the decision or order of such adjudicating authority relating to service tax, interest or penalty under this Chapter:
Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months.
(4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeals and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty :
Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
(5) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Commissioner of Central Excise (Appeals) shall exercise the same powers and follow the same procedure as he exercise and follows in hearing the appeals and making orders under the Central Excise Act, 1944 (1 of 1944).
Rule 8. Form of Appeals to Commissioner of Central Excise (Appeals).
(1) An appeal under Section 85 of the Act to the Commissioner of Central Excise (Appeals) shall be in Form ST-4.
(2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order appealed against.
Guest
Guest
(Expert)
18 November 2009
thank you very much sir..........
Its really a useful information.
Its really a useful information.
18 November 2009
Sir,
I am very happy against your clarification. But my problem is at the time of appeal how much we have to deposit for appeal. Sir please clear my doubt.
I am very happy against your clarification. But my problem is at the time of appeal how much we have to deposit for appeal. Sir please clear my doubt.
18 November 2009
100% tax to be deposited.
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