How to challenge unjust Adjudication decision from Service Tax

782 votes

Any person aggrieved by the decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals). The Adjudication Decisioncan be challenged within a period of 3 months from the date of communication of the decision (Section 84, 85 and 86 of Service Tax Act).

If you are not satisfied with PCCE/ CCE, you can appeal to CESTAT or HighCourt based on monetary limitations. There is no arrest if the evasion is less than 2 crore per Circular No 201/11/2016 dated 30th September, 2016.


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Advocate Sameer Hussain LawRato

993 votes

The order can be challenged with Commissioner of Central Excise, Customs & Service Tax – Appeals or Central Excise & Service Tax Appellate Tribunal or High Court. No arrest unless the tax due is over 2 crores for Service Tax.

LawRato LawRato