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Who should be approached when an assessee is aggrieved by an order of Assistant Commissioner/Deputy Commissioner in respect of Service Tax ?

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Who should be approached when an assessee is aggrieved by an order of Assistant Commissioner/Deputy Commissioner in respect of Service Tax ?

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Ans:- An assessee aggrieved by the order of Assistant Commissioner/Deputy Commissioner in respect of Service Tax, may file an appeal to the Commissioner of Central Excise (Appeals) in Form ST-4, in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise Officer.

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