Accounting code for service tax pre-deposit

[ROHIT GOEL]

Dear Sirs,

Please guide regarding accounting code to be selected while paying additional 7.5% of tax demand for filing appeal before CESTAT?

Also please guide as to whether appeal fees challan of ₹ 10,000/- is to be paid by Bank draft as stated in Notes to ST-5 or whether it can be paid online also?

[KASTURI SETHI]

For pre-deposit of 7.5 % of ST, Accounting Code of specific service will be applicable. Similarly, there were service-wise accounting code for interest and penalty during Service Tax period. See Board's Circular No. 165/16/2012-S.T., dated 20-11-2012 which was latest in Service Tax period.

Regarding the mode of payment, follow the instructions mentioned on preamble of Order-in-Original. If nothing is mentioned on the preamble, you should contact Pay & Accounts Officer, jurisdictional CGST Office. PAO is wing of CAG New Delhi.

AI Summary

Accounting code for service pre-deposit: use the service-specific code; follow Order-in-Original or consult the PAO for payment procedure. Payment of a pre-deposit for an appeal must be recorded using the Accounting Code applicable to the specific service; service-wise codes used for principal tax similarly applied to interest and penalty during the Service Tax period, per Board Circular No.165/16/2012-S.T. The mode of payment follows instructions in the Order-in-Original preamble, and if unspecified the taxpayer should consult the Pay & Accounts Officer of the jurisdictional CGST office for procedure and accounting treatment.