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FORM ST-4 Form of Appeal to the Commissioner of Central Excise (Appeals) under section 85 of the Finance Act,1994 (32 of 1994) 1. No. of 20 : 2. Name and address of the appellant : 3. Designation.
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Iv FAQ
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Service Tax Registration (ST-2) is an government registration which is done under CBEC on aces.gov.in. It is mandatory for every person providing services in India beyond Rs. 10 Lakh. The rate of service tax is 15% including SBC and KKC.
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“67. Valuation of taxable services for charging service tax. -For the purposes of this Chapter, the value of any taxable service shall be the gross amount charged by the service provider for such service provided or to be provided by him.
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Sec 73-Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful- misstatement or suppression of facts.
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-The Appeal including the statement of facts and the grounds of appeal shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be a certified copy) passed by the Commissioner of Central Excise/ Service Tax/ Large Taxpayer Unit and a copy of the ...
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In terms of Section 75 of the Act, payment of interest is mandatory on every person who fails to deposit the Service Tax or any part thereof to the account of the Central Government within the period prescribed.
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(1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals). (2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
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86. Appeals to Appellate Tribunal. (1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 84, or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such order.
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Specified period (of 60 days or 2 months, as the case may be) can be extended (by further period of 30 days or one month, as the case may be) by Commissioner (Appeals).
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