Friday 9 August 2013

ST - 7 Form of Appeal to Appellate Tribunal under sub-section (2) of section 86 or sub-section (2A) of section 86 of the Finance Act, 1994











FORM ST-7
[See rules 9 (2) and 9 (2A)]

Form of Appeal to Appellate Tribunal under sub-section (2) of section 86 or
sub-section (2A) of section 86 of the Finance Act, 1994

In the Customs, Central Excise and Service Tax Appellate Tribunal

APPEAL No........................... of 20...


.............................................................................................Appellant

Vs

.............................................................................................Respondent


1. Assessee Code* Premises Code** PAN or UID***




E-Mail Address Phone No. Fax No.




2. The designation and address of the appellant Commissionerate (if the appeal is filed
on the basis of the authorisation given by the Committee of Commissioners under sub-
section (2A) of section 86 of the Act. A copy of the authorisation shall be enclosed)

3. The designation and address of the appellant (if the appeal is filed on the basis of
an order of the Committee of Chief Commissioners under sub-section (2) of section 86
of the Act. A copy of the order shall be enclosed).

4. Name and address of the respondent.

5. Number and date of the order against which the appeal is filed.

- - - - - -

Dated



- -

6. Designation and address of the officer passing the decision or order in respect of
which this appeal is being made.
7. State or Union territory and the Commissionerate in which the decision or order
was made.

8. Date of receipt of the order referred to in (5) above by the Committee of
Commissioners of Central Excise or by the Committee of Chief Commissioners of
Central Excise, as the case may be.

9. Whether the decision or order appealed against involves any question having a
relation to the rate of service tax or to the value of service for the purpose of
assessment.

10. Description of service and whether under `negative list'.

11. Period of dispute

12 (i) Amount of service tax demand dropped or reduced for the period of dispute
(ii) Amount of interest demand dropped or reduced for the period of dispute
(ii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or less penalty imposed?

13. Whether any application for stay of the operation of the order appealed against has
been made?

14. Subject matter of dispute in order of priority (please choose two items from the
list below)
[i) Taxability - Sl. No. of Negative List, ii) Classification of Services, iii)
Applicability of Exemption Notification-Notification No., v) Export of services.,
v) Import of services., vi) Point of Taxation., vii) CENVAT., viii) Refund., ix)
Valuation., x) Others.]

Priority 1 Priority 2



15. If the application is against an Order-in- Appeal of Commissioner (Appeals), the
number of Orders-in-Original covered by the said Order-in-Appeal.

16. Whether the respondent has also filed an appeal against the order against which
this appeal is made?

17. If answer to serial number 16 above is `yes', furnish the details of the appeal.

18. Whether the applicant wishes to be heard in person?

19. Reliefs claimed in application.


Statement of facts
Grounds of application



Signature of the authorised
officer, if any. Signature of the appellant



Note.-The Appeal including the statement of facts and the grounds of appeal shall
be filed in quadruplicate accompanied by an equal number of copies of the decision
or order (one of which at least shall be a certified copy) passed by the Commissioner
of Central Excise/ Service Tax/ Large Taxpayer Unit and a copy of the order passed
by the Committee of Commissioners under sub-section (2A) of section 86 of the Act
or an order passed by the Committee of Chief Commissioners under sub-section (2)
of section 86 of the Act.




-------------------------


*15 digit Permanent Account Number (PAN) - based registration number to be
furnished if respondent is a registered person.
**10 digit Commissionerate/ Division/ Range code (Premises Code) to be
mandatorily furnished for the registered person. This `premises code' i s available in
the ST-2 Registration Certificate itself. In case of Centralized registrations the
`premises code' of the Main Office for which Centralized registration has been taken,
should be indicated.
*** To be furnished for respondents who are non ­registered persons. Unique
Identification (UID) number to be furnished where PAN is not available."

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