Query regarding appeal to CESTAT ?

[Sumeet Tholle]

Dear Sir,

One co-operative bank having 8 branches.

Each branch having separate Service Tax registration number.

(Branch do not have separate PAN as bank having PAN).

SCN issued to all branches. Issue in SCN is 100% same for all branches.

My query:- Can I file single appeal file before CESTAT on behalf of all branches ?

Or I need to file separate appeal against each OIA ?

Pl. reply.

Thanks and Regards.

Sumeet Tholle, CA

[YAGAY andSUN]

Dear Sumeet,

You need to file separate appeal against each Order in Appeal. This is settled legal position.

Regards,

TeamYAGAY and SUN

(Management and Indirect Tax Consultants)

[Madhukar N Hiregange]

As the stage of adjudication you can write to the CBEC to collate and merge the hearing and provide where you wish to be heard. Normally they issue a notification and it would be heard in 1 place. after which the order would be appealable to 1 jurisdicational Tribunal.

AI Summary

Separate appeals required for each statutory order; consolidation may occur only through administrative collation before hearing. Separate appeals are required against each distinct Order in Appeal issued to each service-tax registration; administrative collation of hearings can be requested so matters are heard together, but such collation does not eliminate the need to challenge each adjudicatory order unless a single consolidated order is rendered.