Appeal
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
03 September 2012
Dear Colleagues,
Can anybody provide me the full detail procedure under service tax act when Department goes into appeal against the order of Adjudicating authority(DC), Now how assessee would proceed ? what are the time limits?
Email : cagagan.singh@gmail.com
Mobile : +91-9814943060
Can anybody provide me the full detail procedure under service tax act when Department goes into appeal against the order of Adjudicating authority(DC), Now how assessee would proceed ? what are the time limits?
Email : cagagan.singh@gmail.com
Mobile : +91-9814943060
03 September 2012
refer the filing :-
1. Circular No. 746/62/2003-CX., dated 22-9-2003
2. Instruction F. No. 390/Misc./100/2010-JC, dated 22-9-2011
3. Circular No. 746/62/2003-CX., dated 22-9-2003
4. D.O.F. No. 390/Misc/411/07-JC, dated 7-1-2008
1. Circular No. 746/62/2003-CX., dated 22-9-2003
2. Instruction F. No. 390/Misc./100/2010-JC, dated 22-9-2011
3. Circular No. 746/62/2003-CX., dated 22-9-2003
4. D.O.F. No. 390/Misc/411/07-JC, dated 7-1-2008
Querist : Anonymous
Querist :
Anonymous
(Querist)
05 September 2012
Dear Suresh ji
I didnot get anything relevant/related to my query through these circulars/instruction.
I didnot get anything relevant/related to my query through these circulars/instruction.
14 July 2024
When the Department (Service Tax Department) decides to appeal against the order of the Adjudicating Authority (Designated Committee - DC), the procedure for the assessee (the entity against whom the order is issued) typically involves the following steps:
1. **Receipt of Order and Notice of Appeal**: The assessee will receive a copy of the order passed by the Adjudicating Authority (DC). Along with this, they will also receive a Notice of Appeal issued by the Service Tax Department informing them of their intention to appeal the order to the higher appellate authority.
2. **Review the Order**: The assessee should carefully review the order passed by the Adjudicating Authority (DC) to understand the basis on which it was decided against them. This review is crucial to prepare for the appeal process.
3. **Consultation with Legal Counsel**: It is advisable for the assessee to engage legal counsel who specializes in tax matters, particularly service tax, to advise them on the next steps and to represent them during the appeal process.
4. **Prepare Appeal Response**: Based on the findings of the Adjudicating Authority's order and in consultation with legal counsel, the assessee will prepare a response to the appeal filed by the Service Tax Department. This response should include legal arguments, relevant case laws, and factual grounds supporting their position.
5. **Submission of Appeal Response**: The prepared response needs to be submitted to the appellate authority within the prescribed time limit. Typically, this time limit is 60 days from the date of receipt of the Notice of Appeal, but it's important to verify the specific time limit applicable in your jurisdiction and under the Service Tax Act.
6. **Attend Hearings (if any)**: Depending on the appellate procedure, there may be hearings scheduled where both parties (assessee and Service Tax Department) present their arguments before the appellate authority. It is essential for the assessee and their legal counsel to attend these hearings and present their case effectively.
7. **Decision by Appellate Authority**: After considering all arguments and evidence presented by both parties, the appellate authority will pass a final order either upholding, modifying, or overturning the order of the Adjudicating Authority (DC).
**Time Limits and Compliance**:
- The assessee must adhere to the time limits specified for filing their response to the appeal. Failure to do so may result in adverse consequences, including a decision in favor of the Service Tax Department by default.
- It's crucial to stay updated with any changes in procedural rules or time limits specific to service tax appeals, as these may vary based on amendments to the Service Tax Act or local regulations.
In summary, when the Service Tax Department appeals against the order of the Adjudicating Authority (DC), the assessee should promptly review the order, engage legal counsel, prepare a robust response, and adhere to all procedural requirements and time limits to effectively defend their position before the appellate authority.
1. **Receipt of Order and Notice of Appeal**: The assessee will receive a copy of the order passed by the Adjudicating Authority (DC). Along with this, they will also receive a Notice of Appeal issued by the Service Tax Department informing them of their intention to appeal the order to the higher appellate authority.
2. **Review the Order**: The assessee should carefully review the order passed by the Adjudicating Authority (DC) to understand the basis on which it was decided against them. This review is crucial to prepare for the appeal process.
3. **Consultation with Legal Counsel**: It is advisable for the assessee to engage legal counsel who specializes in tax matters, particularly service tax, to advise them on the next steps and to represent them during the appeal process.
4. **Prepare Appeal Response**: Based on the findings of the Adjudicating Authority's order and in consultation with legal counsel, the assessee will prepare a response to the appeal filed by the Service Tax Department. This response should include legal arguments, relevant case laws, and factual grounds supporting their position.
5. **Submission of Appeal Response**: The prepared response needs to be submitted to the appellate authority within the prescribed time limit. Typically, this time limit is 60 days from the date of receipt of the Notice of Appeal, but it's important to verify the specific time limit applicable in your jurisdiction and under the Service Tax Act.
6. **Attend Hearings (if any)**: Depending on the appellate procedure, there may be hearings scheduled where both parties (assessee and Service Tax Department) present their arguments before the appellate authority. It is essential for the assessee and their legal counsel to attend these hearings and present their case effectively.
7. **Decision by Appellate Authority**: After considering all arguments and evidence presented by both parties, the appellate authority will pass a final order either upholding, modifying, or overturning the order of the Adjudicating Authority (DC).
**Time Limits and Compliance**:
- The assessee must adhere to the time limits specified for filing their response to the appeal. Failure to do so may result in adverse consequences, including a decision in favor of the Service Tax Department by default.
- It's crucial to stay updated with any changes in procedural rules or time limits specific to service tax appeals, as these may vary based on amendments to the Service Tax Act or local regulations.
In summary, when the Service Tax Department appeals against the order of the Adjudicating Authority (DC), the assessee should promptly review the order, engage legal counsel, prepare a robust response, and adhere to all procedural requirements and time limits to effectively defend their position before the appellate authority.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Money lost in stock market related scam
- Error whilst validation
- Required to submit form 10IEA_fy 24-25
- Reminder of Dues under the WBGST Act 17
- ITR2 Not Validating Short Term Capital Loss as value less than zero
- ERRROR IN ITR2 FILING
- Rebate u/sec. 87A manually
- ITR3
- 80ccd(2) deduction
- Hash value error indicated whilst validating itr 2 online
- Merger related taxation
- ITRU invalid and political donation
- Regarding Hackathon Prize W-8BEN Form Tax Treaty Benefit & 115BB/115BBJ
- Excess Interest paid on TDS challan- Can it adjusted against tax payable
- RECEIPT NUMBER OF EARLIER STATEMENT FILED FOR FORM 26Q- PREVIOUS TDS RETURN FILED FOR F.Y.2017-18_Q4
- Regarding ITC show in Electronic Credit Reversal and Re-claimed Statement.
- TDS on disallowance and reporting
- Requirement of MGT-14 for resolution passed at EGM for appointment of auditor
- ICWAI-Final
- Gratuity Fund Audit & ITR
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
