Payment of appeal fee by exempted unit

Dilip Darji (392 Points)

04 May 2018  

APMC a local Authority is working under the exemption limit of Rs.10/- Lakhs. Though turnover was less than Rs.10/- Lakhs, OIO passed, confirming Demand of Service Tax, interest and Penalty. For the purpose of filing an Appeal, APMC needs to pay appeal fee 7.5 % of demand. If APMC does not have registration at all, how APMC would pay Appeal fee ?