Cross objection No.___________________________ of 20..........
In Appeal No. _______________________________ of 20...........

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

Versus
...................................................... Respondent
 

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)
 

(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.]
 

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.
 

(1)
(2)
(3)
(4)
 

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:
 

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.

(Above FORM ST-6 has been substituted vide NTF. NO. 05/2013-ST, DT. 10/04/2013)

In the Customs, Excise and Gold (Control) Appellate Tribunal
Cross objection No. ________________ of __________20___
In appeal No. ___________________ of ____________20____
__________________________ Appellant / Applicant
              v.
____________________________ Respondent.
 

1. State / Union territory and the Commissionerate in which the order / decision of assessment / penalty / interest was made.
    
2. 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.
    
3. Address to which notices may be sent to the respondent.
    
4. Address to which notices may be sent to the appellant / applicant.
    
5. Whether the decision or the order appealed against involves any questions having a relation to the rate of tax or to the value of taxable service for purposes of assessment; if not, difference in tax or tax involved, or amount of interest or penalty involved or value of taxable service involved, as the case may be.

5A.

(i) Period of dispute
(ii) Amount of tax, if any, claimed for the period mentioned in item (i)
(iii) Amount of refund, if any, claimed for the period mentioned in item (i)
(iv) Amount of interest imposed.
(v) Amount of penalty imposed.

6. Relief claims in the memorandum of cross objections
 

(1)
(2)
(3)
(4)
 

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 :
 

Notes :-
 

1. The form of memorandum of cross-objections shall be filed in quadruplicate.
    
2. The form of memorandum of cross-objections should be in English ( or Hindi) and should set forth, concisely and under distinct heads the ground of the cross-objections without any argument or narrative and such grounds should be numbered consecutively.
    
3. The number and year of appeal / application as allotted by the Appellate Tribunal and appearing in the notice of appeal / application received by the respondent is to be filled in by the respondent.]