Recovery of self-assessed service tax without notice enables recovery with interest using specified statutory modes. Where service tax has been self-assessed in the prescribed return but remains unpaid in whole or in part, the unpaid amount together with interest is recoverable by any of the specified statutory recovery modes without service of the usual notice; a previously inserted sub provision (4A) is omitted.
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Provisions expressly mentioned in the judgment/order text.
Recovery of self-assessed service tax without notice enables recovery with interest using specified statutory modes.
Where service tax has been self-assessed in the prescribed return but remains unpaid in whole or in part, the unpaid amount together with interest is recoverable by any of the specified statutory recovery modes without service of the usual notice; a previously inserted sub provision (4A) is omitted.
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