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Thread: 027 - Service tax practical guide - Chapter No.- 27 - Appeals

  1. #11
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    Thumbs up Service tax practical guide - Chapter No.- 27 - Appeals - Time Limit for filing Appeal before CESTAT

    Chapter No. 27


    Appeals


    B. Appeal to the Appellate Tribunal (CESTAT) - Section 86



    Time Limit for filing Appeal before CESTAT


    Every appeal shall be filed within three months of the date on which the order sought to be appealed against is received by the assessee, the Board or by the Commissioner of Central Excise, as the case may be.


  2. #12
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    Thumbs up Service tax practical guide - Chapter No.- 27 - Appeals - Filing of a memorandum of cross-objection

    Chapter No. 27


    Appeals


    B. Appeal to the Appellate Tribunal (CESTAT) - Section 86



    Filing of a memorandum of cross-objection

    The Commissioner of Central Excise or any Central Excise Officer subordinate to him or the assessee, as the case may be, on receipt of a notice that an appeal against the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals), by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals).

    Such memorandum in Form ST-6 shall be filed within 45 days from the date of receipt of notice.



  3. #13
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    Thumbs up Service tax practical guide - Chapter No.- 27 - Appeals - Admission of Belated Appeal/Memorandum of Cross-objections

    Chapter No. 27


    Appeals


    B. Appeal to the Appellate Tribunal (CESTAT) - Section 86



    Admission of Belated Appeal/Memorandum of Cross-objections

    The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period if it is satisfied that there was sufficient cause for not presenting it within that period.




  4. #14
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    Thumbs up Service tax practical guide - Chapter No.- 27 - Appeals - Fees for Appeal

    Chapter No. 27


    Appeals


    B. Appeal to the Appellate Tribunal (CESTAT) - Section 86



    Fees for Appeal


    An appeal to the Appellate Tribunal shall be accompanied by a fee of,

    Amount of Service Tax and Interest Demanded and Penalty levied
    Amount of Fees
    Less than Rs. 5 lakhs
    Rs. 1000/-
    More than Rs. 5 lakhs but not exceeding Rs. 50 lakhs
    Rs. 5,000/-
    Above Rs. 50 lakhs
    Rs. 10,000/-

    However, no fee shall be payable in the case of an appeal filed by the department.

    And, no fee shall be payable for a memorandum of cross-objections.


  5. #15
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    Thumbs up Service tax practical guide - Chapter No.- 27 - Appeals - Fees for other matter other than service tax/interest and penalty

    Chapter No. 27


    Appeals


    B. Appeal to the Appellate Tribunal (CESTAT) - Section 86


    Fees for other matter other than service tax/interest and penalty


    Appeal matter
    Amount fees
    Appeal for grant of stay
    Rs. 500/-
    Appeal for rectification of mistake
    Rs. 500/-
    For restoration of appeal
    Rs. 500/-
    For restoration of application
    Rs. 500/-
    For any other purpose
    Rs. 500/-

    However, no fee shall be payable in the case of an appeal filed by the department.

    And, no fee shall be payable for a memorandum of cross-objections.

  6. #16
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    Thumbs up Service tax practical guide - Chapter No.- 27 - Appeals - Applicability of Provisions of Central Excise in relation to appeal to CESTAT

    Chapter No. 27


    Appeals


    B. Appeal to the Appellate Tribunal (CESTAT) - Section 86



    Applicability of Provisions of Central Excise in relation to appeal to CESTAT

    Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the Central Excise Act, 1944.




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