APPEAL UNDER SERVICE TAX - [Appeal to Commissioner of Central Excise (Appeals)]

[Dr. Sanjiv Agarwal]

Section 85 of Finance Act, 1994 contains the provisions relating to appeals before Commissioner of Central Excise (Appeals). Such appeals can be preferred by an assessee when he is —

(a) aggrieved by any assessment order under Section 73;

(b) denying his liability assessed;

(c) aggrieved by an order imposing penalty or interest.

(d) denying any refund of Service Tax. (inserted by the Finance Act, 2003).

Appeal under section 85 lies to the Commissioner (Appeals) only and not to the Tribunal.

Form of Appeals to Commissioner of Central Excise (Appeals) (Rule 8)

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.

An appeal can be preferred under Section 85 by an assessee against any assessment order or order for levy of interest or penalty. An appeal can also be preferred against an order denying a refund claim. Section 85 has been amended by the Finance Act, 2003 to this effect. Such an appeal should be filed within 90 days from the receipt of order in Form ST-4  Commissioner (Appeals) shall hear the appeal and dispose it off as he thinks fits.

Appeals under section 85 lies to the Commissioner (Appeals) only and not the tribunal

Hints for filing Form No. ST-4

(i) The appeal shall be filed in duplicate in ST-4 only.

(ii) The ST-4 shall be accompanied by a copy of the order of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise appealed against.

(iii) ST-4 is to be used for appeals to Commissioner (Appeals) against assessment order passed under Sections 71, 72 or 73 or denying his liability to be assessed or by an order levying interest or penalty or an order denying the refund (Sections 71 and 72 stand deleted w.e.f. 10-9-2004).

(iv) Appeal shall be presented within 3 months from the date of receipt of the order appealed against.

(v) This period of three months can be further extended by three months by Commissioner (Appeals).

(vi) Form should be verified in the prescribed manner.

(vii) ST-4 shall be accompanied by statement of facts and grounds of appeal.

Contents of Form ST-4

Following are  the contents of Form ST-4 for Appeal to the Commissioner of Central Excise (Appeals)-

·        No. .................................. of ........................... 20 ...............

·        Name and address of the appellant.

·        Designation and address of the officer passing the decision or order appealed against and the date of decision or order.

·        Date of communication of the decision or order appealed against to the appellant.

·        Address to which notice may be sent to appellant.

·        (i)         Period of dispute

        (ii)   Amount of service tax, if any, demanded for the period mentioned in. (i) above .

        (iii)   Amount of refund, if any, claimed for the period mentioned in. (i) above.

       (iv)   Amount of interest

        (v)   Amount of penalty

       (vi)   Value of the taxable service for the period mentioned in (i) above.

·        Whether service tax or penalty or interest or all the three have been deposited ?

·        Whether the appellant wishes to be heard in person ?

·        Refund claimed in appeal.

The Form should be accompanied by Statements of Facts and grounds of appeal . The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

 

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