Accounting code for service tax pre-deposit, Service Tax

[ROHIT GOEL]

Dear Sirs,

Please guide regarding accounting code to be selected while paying additional 7.5% of tax demand for filing appeal before CESTAT?

Also please guide as to whether appeal fees challan of ₹ 10,000/- is to be paid by Bank draft as stated in Notes to ST-5 or whether it can be paid online also?

Posts / Replies

[KASTURI SETHI]

For pre-deposit of 7.5 % of ST, Accounting Code of specific service will be applicable. Similarly, there were service-wise accounting code for interest and penalty during Service Tax period. See Board's Circular No. 165/16/2012-S.T., dated 20-11-2012 which was latest in Service Tax period.

Regarding the mode of payment, follow the instructions mentioned on preamble of Order-in-Original. If nothing is mentioned on the preamble, you should contact Pay & Accounts Officer, jurisdictional CGST Office. PAO is wing of CAG New Delhi.