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RECOVERY OF SERVICE TAX WITHOUT SCN

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 6-5-2015 - Amendments made by Finance Bill, 2015 (w.e.f. enactment date) Finance Bill, 2015 has made the following two changes in the provision of section 73 - New sub-section (1A) enabling recovery o .....

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ayment / short payment of Service Tax / erroneously refund is available in specified records and pays Service Tax along with interest and 25 percent of penalty and informs about the same to Central Excise Officer in writing. Thus, with effect from a .....

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ice of any notice under sub-section (1), and omit sub-section (4A). As a consequence, Rule 6 (6A) which provided for recovery of service tax self-assessed and declared in the return under section 87 has been omitted consequent to the amendment in se .....

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