APPEAL PROCEDURE UNDER SERVICE TAX LAW
Anyone aggrieved by the order of the Adjudicating Authority may appeal to the Commissioner (Appeals) within two months from the date of the receipt of ORDER-IN-ORIGINAL by him. This is appeal to the first Appellate Authority. A pre-deposit of 7.5 % of the service tax amount alone should be paid online. If not registered, registration shall be taken for remitting pre-deposit. The prescribed form is ST-4. The ST-4 in BOOK FORM in TWO COPIES shall be duly filled up and the following attachments should be enclosed with the form:
1. Copy of Show-cause Notice self attested (affix Court Fee stamp Rs.5)
2. Copy of Order-in-Original self attested (affix Court Fee stamp Rs.5)
3. Authorization to CA executed in stamp paper
4. Proof of payment of Pre-deposit
The order passed by the Commissioner (Appeals) is known as Order-in-Appeal and can be appealed against the Commissioner with the Service Tax Appellate Tribunal within three months from the date of receipt of order from Commissioner (Appeals). It shall be in prescribed form ST-5. The court fees shall be paid by way of Demand Draft and the same shall be attached with the ST-5. The pre-deposit in such case in incremental 2.5% of the Service Tax. The St-5 in BOOK FORM in QUADRUPLICATE shall be accompanied by the following:
1. Copy of Order-in-Original attested by CA
2. Copy of Order-in-Appeal attested by CA
3. Copy of Show Cause Notice attested by CA
4. Authorization to CA executed in stamp paper
5. DD for payment of Court Fees
6. Proof of payment of pre-deposit
Further appeals lie to the High Court and Supreme Court where a question of law is involved, eg. dispute as to the taxability, classification, etc.
A company which is a subsidiary of another company which in turn is a subsidiary of another holding company is a step-down subsidiary.
A is a subsidiary of B. B is a subsidiary of C. Here A is step-down subsidiary.