TMI BlogShow cause notice — Waiver of, on payment of Service tax with interestX X X X Extracts X X X X X X X X Extracts X X X X ..... ase of short/non payment etc. of duties in contravention of the Act/Rules, due to apprehensions about the follow-up penal proceedings by the Department. 2. In this regard it is hereby brought to the notice of the assessees that they can make immediate payments of the Central Excise duty/Service Tax involved as soon as they receive the intimation from the Central Excise Officers determining the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid Provided that the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained 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 short-paid or erroneously refunded by reason of — (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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