13 February 2021
Please guide how to file Appeal against an ex parte adjudication order under Service Tax for FY 13-14 in case of a person who is not registered under Service Tax and now registered under GST? How much appeal fee is payable ? How to file the appeal electronically or physically ? How to make pre-deposit without service tax registration number. Kindly guide. Thanks
06 July 2024
Filing an appeal against an ex parte adjudication order under Service Tax for FY 13-14, especially when the appellant is now registered under GST but was not previously registered under Service Tax, involves specific steps and considerations. Here’s a detailed guide on how to proceed:
### 1. Appeal Against Ex Parte Adjudication Order:
- **Ex Parte Adjudication Order**: This refers to an order passed without the presence or participation of the appellant (you) in the proceedings.
- **Appellant Details**: Since you were not registered under Service Tax during FY 13-14 but are now registered under GST, you will need to provide your current GST registration details while filing the appeal.
### 2. How to File the Appeal:
- **Jurisdiction**: Identify the jurisdictional Appellate Authority for Service Tax appeals. This is typically the Commissioner (Appeals) or the Appellate Tribunal for Service Tax, depending on the level of the adjudication.
- **Form of Appeal**: Generally, appeals are filed using Form ST-4 (appeal to the Commissioner (Appeals)) or ST-5 (appeal to the Appellate Tribunal).
- **Electronic or Physical Filing**: Depending on the jurisdiction and rules applicable at the time, appeals may be filed electronically through the ACES (Automation of Central Excise and Service Tax) portal or physically by submitting the appeal form along with necessary documents to the designated office.
### 3. Appeal Fee:
- **Appeal Fee Amount**: The appeal fee varies depending on the level of appeal and the amount of tax involved. For Service Tax appeals, the fee can range from a nominal amount to a maximum cap.
- **Payment of Appeal Fee**: Pay the appeal fee through a demand draft or online payment method, as specified by the appellate authority. Ensure to check the current fee structure applicable at the time of filing.
### 4. Pre-Deposit Requirements:
- **Pre-Deposit Amount**: Typically, a pre-deposit is required to be made before filing the appeal. This amount is a percentage of the tax liability involved in the adjudication order.
- **Without Service Tax Registration Number**: If you do not have a Service Tax registration number but have a GST registration number, provide your GST registration details while making the pre-deposit. The appellate authority will use these details to track your current registration status.
### Steps to Follow:
- **Step 1: Obtain Adjudication Order**: Obtain a certified copy of the ex parte adjudication order from the Service Tax department.
- **Step 2: Prepare Appeal**: Fill out Form ST-4 or ST-5, depending on the appellate authority.
- **Step 3: Attach Documents**: Attach necessary documents such as the adjudication order copy, proof of pre-deposit payment, grounds of appeal, and any supporting evidence.
- **Step 4: Submit Appeal**: File the appeal electronically or physically as per the rules and guidelines provided by the appellate authority.
- **Step 5: Follow-up**: Monitor the progress of your appeal and respond to any queries or requests from the appellate authority promptly.
### Conclusion:
Filing an appeal against an ex parte adjudication order under Service Tax involves procedural adherence and compliance with current regulations. Given the specific details of your case, including the transition to GST registration, consulting with a tax advisor or legal expert specializing in indirect taxes is advisable. They can provide personalized guidance, ensure compliance with legal procedures, and assist in maximizing the chances of a successful appeal outcome.
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