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 Order in Appeal by Cooperative Bank Branches with Identical Service Tax Issues A query was raised regarding whether a single appeal can be filed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on behalf of all branches of a cooperative bank, each with separate Service Tax registration but facing identical issues in their Show Cause Notices (SCNs). The responses clarified that separate appeals must be filed for each Order in Appeal (OIA), as this is the established legal requirement. However, it was suggested that at the adjudication stage, a request could be made to the Central Board of Excise and Customs (CBEC) to consolidate the hearings at a single location.