TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY , PART II,
SECTION 3, SUB-SECTION (i)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE )
NOTIFICATION
New Delhi, the 10
th
April, 2013
No.5 /2013-SERVICE TAX
G.S.R ……(E).- In exercise of the powers conferred by sub-section(1) read
with sub-section (2) of section 94 of the Finance Act 1994 (32 of 1994), the Central
Government hereby makes the following rules further to amend the Service Tax
Rules, 1994, namely:-
1. (1) These rules may be called the Service Tax (Second Amendment) Rules,
2013.
(2) They shall come into force on and from the 1
st
day of June, 2013.
2. For Form No. S.T.-5, S.T.-6 and S.T.-7 appended to the said rules, the following
Forms shall respectively be substituted, namely:-
“FORM ST – 5
[See rule 9 (1)]
Form of Appeal to Appellate Tribunal under sub-section (1) of section 86 of the
Finance Act, 1994
In the Customs, Central Excise and Service Tax Appellate Tribunal
Appeal No.____________________________________ of 20…
…………………………………… …………………………………….......... Appellant
Versus
…………… ………………………………………………………………… Respondent
1. Assessee Code* Premises Code** PAN or UID***
E-Mail Address Phone No. Fax No.
2. The designation and address of the authority passing the order appealed against.
3. Number and date of the order appealed against
- - - - - -
Dated
- -
4. Date of Communication of a copy of the order appealed against.
5. State or Union territory and the Commissionerate in which the order or decision
of assessment, penalty was made.
6. If the order appealed against relates to more than one Commissionerate, mention
the names of all the Commissionerates, so far as it relates to the appellant.
7. Designation and address of the adjudicating authority in case where the order
appealed against is an order of the Commissioner (Appeals).
8. Address to which notices may be sent to the appellant.
9. Address to which notices may be sent to the respondent.
10. Whether the decision or order appealed against involves any question having a
relation to the rate of service tax or to the value of taxable service for the purpose of
assessment.
11. Description of service and whether in ‘negative list’.
12. Period of dispute.
13. (i) Amount of service tax, if any, demanded for the period of dispute .
(ii) Amount of interest involved upto the date of the order appealed against.
(iii) Amount of refund, if any, rejected or disallowed for the period of dispute.
(iv) Amount of penalty imposed.
14. (i) Amount of service tax or penalty or interest deposited. If so, mention the
amount deposited under each head in the box below. (A copy of the challan under
which the deposit is made should be furnished)
Service Tax Penalty Interest
(ii) If not, whether any application for dispensing with such deposit has been
made?
15. Does the order appealed against also involve any central excise duty demand, and
related fine or penalty, so far as the appellant is concerned?
16. Does the order appealed against also involve any customs duty demand, and
related penalty, so far as the appellant is concerned?
17. 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., iv) Export of services.,
v) Import of services., vi) Point of Taxation., vii) CENVAT., viii) Refund., ix)
Valuation., x) Others.]
Priority 1 Priority 2
18. Central Excise Assessee Code, if registered with Central Excise.
19. Give details of Importer Exporter Code (IEC), if registered with Director General
of Foreign Trade.
20. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the
number of Orders-in-Original covered by the said Order-in-Appeal.
21. Whether the respondent has also filed appeal against the order against which
this appeal is made?
22. If answer to serial number 21 above is ‘yes’, furnish the details of appeal.
23. Whether the appellant wishes to be heard in person?
24. Reliefs claimed in appeal.
Statement of facts
Grounds of appeal
Signature of the authorised
representative, if any. Signature of the appellant
Verification
I…………………………………………. the appellant , do hereby declare that what is
stated above is true to the best of my information and belief.
Verified today , the ………day of …………… ……….20……………..
Signature of the authorised
representative, if any. Signature of the appellant
Notes.- (1) The grounds of appeal and the form of verification shall be signed by the
appellant in accordance with rule 3 of the Central Excise (Appeals) Rules, 2001.
(2) 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 order (one of
which at least shall be a certified copy) appealed against.
(3) The appeal shall be in English (or Hindi) and should set forth,
concisely and under distinct heads, the grounds of appeal without any
argument or narrative and such grounds should be numbered consecutively.
(4) The appeal shall be accompanied by such fee as prescribed under sub-section
(6) of section 86 of the Act and shall be paid through a crossed bank draft drawn in
favour of the Assistant Registrar of the Bench of the Tribunal on a branch of any
nationalized bank located at the place where the Bench is situated.
-----------
*15 digit Permanent Account Number (PAN) - based registration number to be
mandatorily furnished by registered persons.
**10 digit Commissionerate/ Division/ Range code (Premises Code) to be
mandatorily furnished by registered persons. This ‘premises code’ is 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 by non-registered persons. Unique Identification (UID) number to
be furnished where PAN is not available.
FORM ST – 6
[See rule 9 (3)]
Form of Memorandum of Cross-Objections to the Appellate Tribunal under
sub-section (4) of section 86 of Finance Act, 1994
In the Customs, Central Excise and Service Tax Appellate Tribunal
Cross objection No.___________________________ of 20….
In Appeal No. _______________________________ of 20….
…………………………………………………………………… ………….Appellant
Versus
…………………………………………………………………………… Respondent
1. Assessee Code* Premises Code** PAN or UID***
E-Mail Address Phone No. Fax No.
2. State or Union territory and the Commissionerate in which the order or decision
of assessment, penalty was made.
3. Date of receipt of notice of appeal or application filed with the Appellate Tribunal
by the appellant or, as the case may be, the Commissioner of Central Excise/
Service Tax/ Large Taxpayer Unit.
4. Number and date of the order appealed against.
- - - - - -
Dated
- -
5. Address to which notices may be sent to the respondent.
6. Address to which notices may be sent to the appellant or applicant.
7. 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.
8. Description of service and whether under ‘negative list’.
9. Period of dispute.
10. (A) In case of cross-objections filed by a person other than the Commissioner of
Central Excise/ Service Tax/ Large Taxpayer Unit;
i) Amount of service tax, if any, demanded for the period of dispute
ii) Amount of interest involved upto the date of the order appealed against.
iii) Amount of refund, if any, rejected or disallowed for the period of dispute
iv) Amount of penalty imposed.
(B) (i) Amount of tax or penalty or interest deposited. If so, mention the amount
deposited under each head in the box below. (A copy of the challan under which the
deposit is made should be furnished)
Service Tax Penalty Interest
(ii) If not, whether any application for dispensing with such deposit has been
made?
11. (A) In case of cross-objections filed by the Commissioner of Central Excise/
Service Tax/ Large Taxpayer Unit
(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
(iii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or less penalty imposed?
(B) Whether an application for staying the operation of the order appealed against
has been made?
12. 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., iv) Export of services.,
v) Import of services., vi) Point of Taxation., vii) CENVAT., viii) Refund., ix)
Valuation., x) Others.]
Priority 1 Priority 2
13. Central Excise Assessee Code, if registered with Central Excise.
14. Give details of Importer Exporter Code, if registered with Director General of
Foreign Trade.
15. Reliefs claimed in memorandum of cross -objections.
Grounds of cross objections
(1)
(2)
(3)
(4)
Signature of the authorised Signature of the respondent
representative, if any or his authorised representative
Verification
I,_____________________________________ the respondent, do hereby declare
that what is stated above is true to the best of my information and belief.
Verified today, the __________________ day of __________20…__________
Place:
Date:
Signature of the authorised Signature of the respondent
representative, if any or his authorised representative
Notes.- (1) If the memorandum is filed by any person, other than the Commissioner
of Central Excise, the grounds of cross-objection and the form of verification shall,
be signed by the respondent in accordance with rule 3 of the Central Excise
(Appeals) Rules, 2011.
(2) The memorandum of cross-objections shall be filed in quadruplicate
accompanied by an equal number of copies of the order (one of which at least shall
be a certified copy) appealed against.
(3) The memorandum of cross-objections shall be in English (or Hindi) and should
set forth, concisely and under distinct heads, the grounds of the cross-objection
without any argument or narrative and such grounds should be numbered
consecutively.
(4) The number and year of appeal or application, as the case may be, as allotted by
the office of the Appellate Tribunal and appearing in the notice of appeal or
application, as the case may be, received by the respondent is to be filled in by the
respondent.
-------------------------
*15 digit Permanent Account Number (PAN) - based registration number to be
mandatorily furnished by registered persons
**10 digit Commissionerate/ Division/ Range code (Premises Code) to be
mandatorily furnished by registered persons. This ‘premises code’ is 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 by non-registered persons. Unique Identification (UID) number to
be furnished where PAN is not available.
Where the memorandum of cross-objections is filed by the Commissioner of Central
Excise/ Service Tax, the above details to be furnished by the Commissioner of
Central Excise/ Service Tax in respect of the appellant.
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’ is 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.”
F. No 390/Misc/46/2011-JC
(Sunil Kumar Sinha)
Director to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide notification No. 2/94-ST, dated 28
th
June,
1994 vide number G.S.R 546(E), dated the 28
th
June, 1994 and were last
amended by notification No 1/2013- Service Tax, dated the 22
nd
February,
2013 vide G.S.R. 121(E) dated the 22
nd
February, 2013.
