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of <h1>Service Tax Appeals: File Within 2 Months, 7.5% Pre-Deposit Required, Enhanced Penalties Possible, Aligns with Central Excise Act</h1> The Service Tax Practice Manual outlines the procedure for appeals related to service tax decisions. Appeals to the Commissioner (Appeals) must be filed within two months of the decision, with a mandatory pre-deposit of 7.5% of the duty or penalty. The Commissioner can enhance penalties but must provide an opportunity for the appellant to respond. Appeals to the Appellate Tribunal (CESTAT) are filed within three months, with fees based on the amount in dispute. The Tribunal can admit late appeals if justified. The manual aligns appeal procedures with those under the Central Excise Act, 1944.
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