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 ?
Menu
Payment of appeal fee by exempted unit
Replies (1)
Mandatory Pre-Deposit : It is requirement of 35F of the Central Excise Act, 1944 to deposit mandatory “Pre-Deposit” along with appeal. Therefore, following pre deposit needs to be deposited and proof thereof need to be annexed with the appeal:
a) If OIO is against demand of service tax, interest and penalty : 7.5% of service tax portion only
b) If OIO is against demand of penalty only but not of service tax : 7.5% of penalty portion
The above pre-deposit can be paid either by paying service tax challan through online banking or after doing reversal of available cenvat credit balance in books and necessary proof need to be attached along with appeal.
Recent Topics :
- FAI & FAST-DS 2026 query
- Is GST registration mandatory in this case
- Buying a residential flat in Goa: should my wife b
- Income tax filling
- Applicability of RCM in the case of import of serv
- Confusion in gst registration for service category
- Itc claimed from return defaulters
- Gst input credit
- CAN PARTNERSHIP FIRM SIGN SERVICE AGGREMENT WITH A
- E-waybill
Related Topics :
CAclubindia
