GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

SHOW CAUSE NOTICE UNDER SERVICE TAX PROVISIONS

Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 16-5-2016 - Show cause notice under Section 73(1) Section 73(1) of the Finance Act, 1994 ( Act for short) provides that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the Central Excise Officer may, within eighteen months from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vade payment of service tax, the limitation of period eighteen months will be extended to five years from the relevant date. 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 eighteen months or five years, as the case may be. Deemed show cause notice Section 73 (2) provides that except the period of eighteen months of serving the notice for recovery of service tax, the Central Excise Officer may serve, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6) provides what is the relevant date for the purpose of issuing show cause notice under Section 73(1). The relevant date is- in the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid- where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed; where no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

date of such refund. Show cause notice under Section 73A Section 73A (1) provides that any person who is liable to pay service tax under the provisions of this Chapter or the rules made there under, and has collected any amount in excess of the service tax assessed or determined and paid on any taxable service under the provisions of this Chapter or the rules made there under from the recipient of taxable service in any manner as representing service tax, shall forthwith pay the amount so colle .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Central Excise Officer shall serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government. Show cause notice under Section 87 Section 87(b)(i) provides that the Central Excise Officer may, by notice in writing, require any other person from whom money is due or may become due to such person, or who holds or may subsequently hold money for or on account of suc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. The term Central Excise Officer has not been defined in the Finance Act. Section 65B (55) provides that words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 or the rules made there under, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise. Therefore we have to take definition for Central Excise Officer from the Central Excise Act, 1944. Section 2(b) of Central Excise Act, 1944 defines the ter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rnment) invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 with any of the powers of a Central Excise Officer under this Act. Show cause notice under Section 83A Section 83A of the Act provides that any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963, may, by notification .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mmissioners of Central Excise, as the case may be, for the purpose of assigning show cause notices issued by the Directorate General of Central Excise Intelligence, for adjudication, by such Principal Commissioners of Service Tax or the Principal Commissioners of Central Excise or the Commissioners of Service Tax or the Commissioners of Central Excise, as the case may be. Other Officers of DGCEI are given similar powers of Central Excise Officers and are entitled to issue show cause notice to th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

notice to the assessee on the points detected in the course of audit with directions to reply to the show cause notice to the Central Excise Officer having jurisdiction for adjudication. When Show cause notice may not be issued? Section 73(1B) provides that in a case where the amount of service tax payable has been self-assessed in the return furnished under Section 70(1), but not paid either in full or in part, the same shall be recovered along with interest thereon in any of the modes specifi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version