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?

AI Summary

Guidance on Accounting Code for Service Tax Pre-Deposit and Appeal Fee Payment in CESTAT Appeals A query was raised regarding the appropriate accounting code for a 7.5% service tax pre-deposit when filing an appeal before CESTAT and the payment method for an appeal fee of 10,000. The response indicated that the accounting code for the specific service should be used, referencing Board's Circular No. 165/16/2012-S.T. for guidance. For payment methods, it was advised to follow instructions on the Order-in-Original's preamble or consult the Pay & Accounts Officer at the jurisdictional CGST Office if unspecified.