TMI BlogService tax-prescribing of uniform proforma for show cause noticesX X X X Extracts X X X X X X X X Extracts X X X X ..... s for prescribing a proforma whereby notices are required to be issued whenever tax is to be demanded or penalty is proposed to be imposed. 2. In order to effect uniformity in practice, it has been decided by the Board to prescribe two such proforma (i) notice under Section 70(2) of the Finance Act, 1994; and (ii) demand notice for levy of interest/penalty on delayed payment of service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70(2) of the Finance Act, 1994, said Shri / M/s is hereby required to submit his returns in the prescribed form and verified in the prescribed manner setting forth the prescribed particulars within 30 days of the service of this notice. The attention of said Shri / M/s .. is also drawn to the provisions of Section 72 of the Finance Act, 1994. This notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed in the Service Tax rules, 1994. And, whereas it appears that M/s .. have contravened the provisions of Section 68 read with Section 66 of Chapter V of the Finance Act, 1994 (32 of 1994) in as much as they have failed to collect Service Tax amounting to Rs on Rs. . i.e. the value of taxable Service provided during the month of . To They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty should not be imposed upon them under the provisions of Section 74 of the Chapter V of the Finance Act, 1994 (32 of 1994) for contravention of provisions of Section 68 read with Section 66 of Chapter V of the Finance Act, 1994 (32 of 994). The said M/s .. are further directed to produce at the time of showing cause all the evidence upon which they intend to reply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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