Filing a service tax appeal can be a daunting task given the intricate legal requirements and strict deadlines. However, with a clear understanding of the process and a systematic approach, it can be made more manageable. This guide provides a comprehensive checklist and best practices for filing a service tax appeal to ensure you cover all necessary aspects and avoid common pitfalls.
Checklist & best practices in filing of a service tax appeal
1) Index of contents of appeal mentioning the page numbers of the appeal contents should be prepared & placed in the beginning of the appeal documents.
2) Appellant’s Contact Information Form (as provided by the CGST Office at Guwahati) for communication should be given. Pin code is mandatory in communication address
3) Appeal in Form ST4 along with POA & KYC of the appellant & POA holder. In case of a Company or Partnership Firm, separate authorization for appellant should also be annexed.
4) Pre-deposit Challan of 7.5% of the tax amount only, in case where tax or tax and penalty are in dispute; or penalty, where such penalty is in dispute (aggregate of all penalties imposed).
5) Appeal should be filed in duplicate.
6) Court fee stamp should be affixed on ST4, POA as well as on demand order copy. Preferably the order in original should be given as one of the copy.
7) Signature on ST4 and POA should be taken on the first day of meeting with the client. Ground of appeal and statement of facts can be annexed separately. This is to be essentially done for the client who stays or is going out of station. On the same day pre-deposit amount should be informed.
8) Appeal to be filed within 2 months from the date of receipt of demand order. This specified period (of 2 months) can be extended (by further period of one month) by Commissioner (Appeals). This can be done only if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the specified period.
9) In case of delay beyond 2 months, the appeal should be accompanied with application for condonation of delay in filing the appeal.
10) Proof of delivery (Speed post tracking) of the demand order should be preserved to prove that appeal was filed within the timeframe of 2 months.
11) Adjournment of hearing can be taken. Status of adjournment should be checked at with the appellate authorities after a few days. Maximum three adjournments can be given.
12) Previous submissions must be gone through in detail before appearing for a hearing.
13) Written submissions must be given at the time of hearing on the matters that have the capacity to change the appeal order.
14) Power of attorney can either be submitted while filing appeal or can be accompanied at the time hearing.
15) Complete paper book can be prepared (in duplicate) in some cases which are likely to be dealt with for a long period of time.
I thank CA. Manoj Nahata, who has provided his valuable inputs in my maiden attempt at writing a tax article.
BEFORE THE COMMISSIONER (APPEALS)
CENTRAL GOODS AND SERVICE TAX, CENTRAL EXCISE AND CUSTOMS AT GUWAHATI
ST APPEAL NO……………………………………………………………………/2023
PAGE INDEX
| Sl. No. | Title of Document | Annexure | No. of Pages |
| 1 | Appeal Petition | A | |
| 2 | Challan evidencing Pre-deposit | B | |
| 3 | Order in Original Dated ……… | C | |
| 4 | Application for condonation of delay (if any) | D | |
| 5 | Registration Certificate | E | |
| 6 | Copies of Work Orders & Agreements | F | |
| 7 | Invoice Copies (April 17 To March 18) | G | |
| 8 | Service Tax Payment Challan Copy (April 17 To June 17) | H | |
| 9 | ST3 Return for April 2017 To June 2017 | I | |
| 10 | GST Returns & GST Challans from July 17 to March 18 | J | |
| 11 | Power of Attorney | K |
APPELLANT’S CONTACT INFORMATION
1. Name of the Appellant: _______________________________
Contact No. (s):______________________________________
Email ID: ___________________________________________
Address: ___________________________________________
___________________________________________
___________________________________________
2. Details of Proprietor/Partner(s):
Name (s):___________________________________________
____________________________________________
Contact No.(s) :_______________________________________
Email ID: ____________________________________________
3. Details of person(s) in-charge of Finance/Accounts/Taxation:
Name (s)____________________________________________
Designation: _________________________________________
Contact No.(s): _______________________________________
Email ID:____________________________________________
4. Details of Representative/Consultant:
Name(s): ____________________________________________
GST Practitioner ID/Enrolment No.,if any:___________________
Name and Address of the firm: ___________________________
____________________________________________________
____________________________________________________
Contact No.:__________________________________________
Email ID:_____________________________________________
Conclusion: Filing a service tax appeal involves navigating a maze of legal and procedural requirements. By adhering to the outlined checklist and following best practices, you can effectively manage this process and increase your chances of success. Understanding these procedures will equip you with the knowledge needed to approach a service tax appeal confidently, ensuring all necessary steps are taken to represent your case appropriately before the tax authorities. As always, consulting with tax professionals and experts can provide additional guidance throughout this process.
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