Rejection of value: officer may issue a show cause notice and redetermine service tax value after hearing. Where the Central Excise Officer is satisfied that the value determined by the service provider is not in accordance with the Act or rules, he shall issue a notice to show cause why the value should not be fixed at the amount specified, and, after providing a reasonable opportunity of being heard, determine the value for charging service tax in accordance with the Act and these rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rejection of value: officer may issue a show cause notice and redetermine service tax value after hearing.
Where the Central Excise Officer is satisfied that the value determined by the service provider is not in accordance with the Act or rules, he shall issue a notice to show cause why the value should not be fixed at the amount specified, and, after providing a reasonable opportunity of being heard, determine the value for charging service tax in accordance with the Act and these rules.
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