appeal fee online deposit code

[JainPal Jain]

Please confirm that how can i deposit service tax appeal fee online

which code for deposit service tax appeal fee

[Rajagopalan Ranganathan]

Sir,

You can deposit service tax appeal fee online. Code of such deposit will be 00440016 (Pre-deposit of tax, penalty etc.). This code is meant for interest. Since no seperate code is available for depositing appeal fees you can use this code.

[DR.MARIAPPAN GOVINDARAJAN]

Since there is no separate code please pay it by paying it to the authority itself by means of DD.

[KASTURI SETHI]

Dear Sh.Jain Ji,

Best option given by Sh.Ranganathan, Sir. 'Other Receipts' not only stands for interest but also for late fee, fine, penalty and other misc. deposits. Appeal fee is included in Other Receipts. Accounting Code of Other Receipts is different for every service.It is service wise. So be careful while depositing

[Suryanarayana Sathineni]

Dear Friends,

In my view , there is no provision prescribed for online payment of Fees for filing appeal. Only by way of DD an appellant requires to be paid and in case of Revisionary Authority (GOI) the revision application fees is required to be paid by way of chalan.

The views expressed by our learned friend, shri. Govindarajan need no intervention.

Best Regards

Suryanarayana

[KASTURI SETHI]

Dear Sh.Jain Ji,

In Chandigarh zone, the assessees/appellants deposit appeal fee online under the Head, "Other Receipts". Drafts are not being accepted.

Just for information pl.

[Ganeshan Kalyani]

Sir, payment of tax is made online, so in line with it payment of appeal fees is also online. Thanks.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

The mode of payment through demand draft, pay order etc. is now a matter of by-gone era, especially, in the era of high technology. None official likes to get draft encashed for crediting into Govt. accounts. Every department is trying its best to go paperless. Payment through draft, pay order, money order etc. are existing just for urgency in the event of snag in technology.

[Ganeshan Kalyani]

Thanks for enriching our knowledge.

AI Summary

Appeal fee payment: use Other Receipts or a pre deposit head for online deposit; confirm mode and accounting head first.
Deposit of service tax appeal fees lacks a universal accounting code; practice is to use Other Receipts or a general pre deposit head when no specific code exists, but exact service wise accounting heads differ by zone. Where online payment is unavailable, demand draft or challan may be used, though administrative practice increasingly requires online deposit under the appropriate receipt head.