Formalities - payment "under protest", Service Tax

[govinda raju velugula]

For making payment "under protest" to govt. what formalities, we have to complied with department under service tax law

Posts / Replies

[Surender Gupta]

No specific formalities are required to be complied with for making payment under protest. You just mention on the fact of GAR-7 challan and / or in the correspondence with the department that the amount has been paid under protest. Moreover, even if you do not mention the word under protest but have some letters of the department directing you to make payment and you choose to fight the case on merit after depositing the the amount as per the letter of the department, the same would be treated by the appellant authorities as under protest.