TMI BlogDemand and RecoveryX X X X Extracts X X X X X X X X Extracts X X X X ..... r has been short-levied or short-paid or erroneously refunded, the central excise officer can initiate the recovery proceedings. Therefore in the following circumstances recovery proceedings can be initiated: - - Service tax has not been levied or short levied - Service tax has not been paid or short paid - Service Tax erroneously refunded No recovery proceeding can be initiated without issuing a show cause notice (SCN). Subsequent show cause notices on similar grounds may contain only a statement. One important provision has been introduced vide Finance Act, 2015, w.e.f. 14-5-2015 that in case service tax has been self assessed in the return furnished but not paid or short paid then recovery can be made with out issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prescribes the term relevant date as,- Situation Relevant Date Where return was required to be filed and so filed The date on which return has been filed. Where return was required to be filed but no return filed The last date on which such return is to be filed In any other case Date of payment of Service Tax Where service tax is provisionally assessed The date of adjustment of the service tax after the final assessment Where any sum, relating to service tax, has erroneously been refunded Date of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Not exceeding ₹ 1 lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) (2). Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding ₹ 5 lakhs (except cases where Superintendents are empowered to adjudicate.) (3). Joint Commissioner of Central Excise Above ₹ 5 lakhs but not exceeding ₹ 50 lakhs (4). Additional Commissioner of Central Excise Above ₹ 20 lakhs but not exceeding ₹ 50 lakhs (5). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 service tax. ================== G. [When SCN is not to be issued - payment of service tax on detection Section 73(4A)] ( Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015 ) ================== H. Recovery through Alternative mode - Section 87 Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; In a case where the person to whom a notice under this section is sent, fails to make the payment in pursuance thereof to the Central Government, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and all the consequences of this Chapter shall follow; Detaining any movable or immovable property Clause (c) that the Central Excise Officer may, on an authorisation by the Commissioner of Central Excise, in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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