Service tax appeal form requirements tightened, mandating specified forms, quadruplicate filing and prescribed attachments for appeals. The Service Tax Rules are amended to add provisional assessment and best judgment assessment to clause (b) of rule 2; to permit submission in TR-6 or 'in any other manner as may be prescribed by the Central Board of Excise and Customs'; and to substitute rule 9 requiring appeals to the Appellate Tribunal to be filed in quadruplicate in specified forms-Form ST-5 for subsection (1) appeals, Form ST-7 for subsection (2) appeals with prescribed attachments, and Form ST-6 for memoranda of cross objections under subsection (4).
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Provisions expressly mentioned in the judgment/order text.
Service tax appeal form requirements tightened, mandating specified forms, quadruplicate filing and prescribed attachments for appeals.
The Service Tax Rules are amended to add provisional assessment and best judgment assessment to clause (b) of rule 2; to permit submission in TR-6 or "in any other manner as may be prescribed by the Central Board of Excise and Customs"; and to substitute rule 9 requiring appeals to the Appellate Tribunal to be filed in quadruplicate in specified forms-Form ST-5 for subsection (1) appeals, Form ST-7 for subsection (2) appeals with prescribed attachments, and Form ST-6 for memoranda of cross objections under subsection (4).
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