TMI BlogRecovery of service tax not levied or paid or short-levied or short-paid or erroneously refundedX X X X Extracts X X X X X X X X Extracts X X X X ..... vade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words 17 [ thirty months ] , the words five years had been substituted. Explanation: Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of 17 [ thirty months ] or five years, as the case may be. 3 [ (1A) Notwithstanding anything contained in sub-section (1), (except the period of 17 [ thirty months ] of serving the notice for recovery of service tax) the Central Excise Officer may serve, subsequent to any notice or notices served under that sub-section, a statement, containing the details of service tax not levied or paid or short levied or short paid or erroneously refunded for the subsequent period, on the person chargeable to service tax, then, service of such statement shall be deemed to be service of notice on such person, subject to the condition that the grounds relied upon for the subsequent period are same as are mentioned in the earlier notices. ] 15 [ (1B) Notwithstanding anything contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the 7 [Central Excise Officer] shall proceed to recover such amount in the manner specified in this section, and the period of 17 [ thirty months ] referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1: For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the 8 [Central Excise Officer], but for this sub-section. 9 [ Explanation 2 : For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service-tax under this sub-section and interest thereon.] (4) Nothing contained in sub-section (3) shall apply to a case where any service tax has not been levied or paid or has been short-levied or shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 16-10-1998, read as under: '73. Value of taxable services escaping assessment.- (1) If- ( a ) the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise has reason to believe that by reason of omission or failure on the part of the assessee, to make a return under section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been paid or has been short paid or any sum has erroneously been refunded, or ( b ) notwithstanding that there has been no omission or failure as mentioned in clause ( a ) on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise has in consequence of information in his possession, reason to believe that the value of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed or service tax has not been paid or has been short-paid or any sum has erroneously been refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch information of payment. Explanation 1. -Nothing contained in this sub-section shall apply to cases falling under clause ( a ) of sub-section (1). Explanation 2. -For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax, if any, as may be determined by the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise, but for this sub-section. (2B) The provisions of sub-section (2A) shall not apply to any case where the service tax had become payable or ought to have been paid before the day on which the Finance Act, 2003 receives the assent of the President. (3) For the purposes of this section, relevant date means,- ( i ) in the case of taxable service in respect of which service tax has escaped assessment or has been under-assessed or has not been paid or has been short-paid- ( a ) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the service tax in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notices are served under sub-section (1) shall be deemed to be concluded: Provided further that where such person has paid service tax in part along with interest and penalty under sub-section (1A), the Central Excise Officer shall determine the amount of service tax or interest not being in excess of the amount partly due from such person 6. Substituted for Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise by the Finance Act, 2005, w.e.f. 13-5-2005. 7. Substituted for Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise by the Finance Act, 2005, w.e.f. 13-5-2005. 8. Substituted for Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise by the Finance Act, 2005, w.e.f. 13-5-2005. 9. Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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