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Subject: service tax rule
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<CENTER><B><FONT color=3D#ffffcc size=3D2 face=3DArial>Service =
Tax</FONT></B>=20
<P><B><FONT color=3D#ffffcc size=3D2 face=3DArial><A=20
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<HTML><HEAD><TITLE>FORM ST 5</TITLE>
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<P align=3Dcenter><FONT size=3D2 face=3DArial>FORM ST =96 5</FONT></P>
<P align=3Djustify><FONT size=3D2 face=3DArial>Form of Appeal to =
Appellate Tribunal=20
under section 86 of the Finance Act, 1994 ( 32of 1994 )</FONT></P></B>
<P align=3Djustify><FONT size=3D2 face=3DArial>In the Customs, Excise =
and Gold=20
(Control) Appellate Tribunal Appeal No. ________________ of __________=20
20_____________ _______________________ Appellant </FONT></P>
<P align=3Djustify><FONT size=3D2 face=3DArial>v.</FONT></P>
<P align=3Djustify><FONT size=3D2 face=3DArial>______________________=20
Respondent</FONT></P>
<DIV align=3Dcenter>
<CENTER>
<TABLE border=3D0 cellSpacing=3D0 cellPadding=3D5 width=3D"98%">
  <TBODY>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>1.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>The designation and =
address of=20
      the authority passing the order appealed against.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>2.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>The number and the =
date of the=20
      order appealed against.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>3.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Date of =
communication of a copy=20
      of the order appealed against.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>4.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>State / Union =
territory and the=20
      Commissionerate in which the order / decision of assessment / =
penalty /=20
      interest was made.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>5.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Designation and =
address of the=20
      adjudicating authority in cases where the order appealed against =
is an=20
      order of the Commissioner (Appeals).</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>6.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Address to which =
the notices may=20
      be sent to the appellant.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>7.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Address to which =
the notices may=20
      be sent to the respondent.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>8.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Whether the =
decision or order=20
      appealed against involves any question having a relation to the =
value of=20
      the taxable service for purposes of assessment; if not , =
difference in tax=20
      or tax involved, or amount of interest or penalty involved, as the =
case=20
      may be.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>8A.</FONT></TD>
    <TD vAlign=3Dtop width=3D"3%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>(i)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"47%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>Period of =
dispute</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"></TD>
    <TD vAlign=3Dtop width=3D"3%">
      <P align=3Djustify><FONT size=3D2 =
face=3DArial>(ii)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"47%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>Amount of tax if =
any, demanded=20
      for the period mentioned in item (i)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"></TD>
    <TD vAlign=3Dtop width=3D"3%">
      <P align=3Djustify><FONT size=3D2 =
face=3DArial>(iii)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"47%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>Amount of refund, =
if any, claimed=20
      for the period mentioned in item (i)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"></TD>
    <TD vAlign=3Dtop width=3D"3%">
      <P align=3Djustify><FONT size=3D2 =
face=3DArial>(iv)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"47%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>Amount of interest=20
      involved.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"></TD>
    <TD vAlign=3Dtop width=3D"3%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>(v)</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"47%">
      <P align=3Djustify><FONT size=3D2 face=3DArial>Amount of penalty=20
      imposed.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>9.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Whether tax or =
penalty / interest=20
      is deposited; if not, whether any application for dispensing with =
such=20
      deposit has been made ( a copy of the challan under which the =
deposit is=20
      made shall be furnished).</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>9A.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Whether the =
appellant wishes to=20
      be heard in person.</FONT></P></TD>
    <TD vAlign=3Dtop width=3D"46%"></TD></TR>
  <TR>
    <TD vAlign=3Dtop width=3D"4%"><FONT size=3D2 =
face=3DArial>10.</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%" colSpan=3D2>
      <P align=3Djustify><FONT size=3D2 face=3DArial>Reliefs claimed in=20
      appeal.</FONT></P></TD>
    <TD vAlign=3Dtop =
width=3D"46%"></TD></TR></TBODY></TABLE></CENTER></DIV>
<P align=3Djustify><FONT size=3D2 face=3DArial></FONT>&nbsp;</P><B>
<P align=3Dcenter><FONT size=3D2 face=3DArial>STATEMENT OF =
FACTS</FONT><I><FONT size=3D2=20
face=3DArial><BR>Grounds of appeal</FONT></P></I></B>
<BLOCKQUOTE>
  <P align=3Djustify><FONT size=3D2=20
  face=3DArial>(i)<BR>(ii)<BR>(iii)<BR>(iv)</FONT></P></BLOCKQUOTE>
<DIV align=3Dcenter>
<CENTER>
<TABLE border=3D0 cellPadding=3D3 width=3D"98%">
  <TBODY>
  <TR>
    <TD vAlign=3Dtop width=3D"50%"><FONT size=3D2 face=3DArial>Signature =
of the=20
      authorised<BR>representative, if any</FONT></TD>
    <TD vAlign=3Dtop width=3D"50%"><FONT size=3D2 face=3DArial>Signature =
of the=20
      appellant</FONT></TD></TR></TBODY></TABLE></CENTER></DIV>
<P align=3Dcenter><FONT size=3D2 face=3DArial>&nbsp;</FONT><B><I><FONT =
size=3D2=20
face=3DArial>Verification</FONT></I></B></P>
<P align=3Djustify><FONT size=3D2 face=3DArial>I, ______________________ =
the=20
appellant, do hereby declare that what is stated above is true to the =
best of my=20
information and belief.</FONT></P>
<P align=3Djustify><FONT size=3D2 face=3DArial>Verified today, the=20
____________________ day of ______20_____</FONT></P>
<P align=3Djustify><FONT size=3D2 face=3DArial>Place:<BR>Date =
:</FONT></P><FONT size=3D5=20
face=3DGaramond>
<DIV align=3Dcenter>
<CENTER>
<TABLE border=3D0 cellPadding=3D3 width=3D"98%">
  <TBODY>
  <TR>
    <TD width=3D"50%"><FONT size=3D2 face=3DArial>Signature of the=20
      authorised<BR>representative, if any </FONT></TD>
    <TD width=3D"50%"><FONT size=3D2 face=3DArial>Signature of the =
appellant<BR>or=20
      his authorised=20
representative</FONT></TD></TR></TBODY></TABLE></CENTER></DIV></FONT><FON=
T=20
size=3D5 face=3DGaramond></FONT>
<P align=3Djustify><FONT size=3D2 face=3DArial>Note :-</FONT></P>
<DIV align=3Dcenter>
<CENTER>
<TABLE border=3D0 cellSpacing=3D0 cellPadding=3D5 width=3D"98%">
  <TBODY>
  <TR>
    <TD vAlign=3Dtop>
      <P align=3Djustify><FONT size=3D2 face=3DArial>(1)</FONT></P></TD>
    <TD vAlign=3Dtop>
      <P align=3Djustify><FONT size=3D2 face=3DArial>The appeal =
including the=20
      statement of facts and the grounds of appeal shall be filed in=20
      quadruplicate and shall be accompanied by an equal number of =
copies of the=20
      order appealed against (one of which at least shall be a certified =

      copy).</FONT></P></TD></TR>
  <TR>
    <TD vAlign=3Dtop>
      <P align=3Djustify><FONT size=3D2 face=3DArial>(2)</FONT></P></TD>
    <TD vAlign=3Dtop>
      <P align=3Djustify><FONT size=3D2 face=3DArial>The form of appeal =
shall be in=20
      English (or Hindi) and should set forth, concisely and under =
distinct=20
      heads, the grounds of appeal without any argument or narrative and =
such=20
      grounds be numbered consecutively.</FONT></P></TD></TR>
  <TR>
    <TD vAlign=3Dtop>
      <P align=3Djustify><FONT size=3D2 face=3DArial>(3)</FONT></P></TD>
    <TD vAlign=3Dtop>
      <P align=3Djustify><FONT size=3D2 face=3DArial>The fee of Rs. =
200/- required to=20
      be paid under the provisions of the Act shall be paid through a =
crossed=20
      bank draft in favour of the Assistant Registrar of the Bench of =
the=20
      Tribunal on a branch of any nationalised bank located at the place =
where=20
      the Bench is situated and demand draft shall be attached to the =
form of=20
      =
appeal.</FONT></P></TD></TR></TBODY></TABLE></CENTER></DIV></BODY></HTML>=


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