Show cause notices prescribed in a uniform proforma to standardize demand, interest and penalty procedure for service tax noncompliance. Mandates two standard templates for service tax notices: a Section 70(2) notice compelling registered persons who have failed to submit prescribed returns to file verified returns within thirty days, and a Sections 75/76 demand/penalty notice specifying alleged failures to collect or pay service tax, the resulting tax shortfall, interest and proposed penalty, requiring the recipient to show cause, produce supporting evidence, indicate desire for personal hearing, and warning that failure to respond permits ex parte adjudication.
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.
Show cause notices prescribed in a uniform proforma to standardize demand, interest and penalty procedure for service tax noncompliance.
Mandates two standard templates for service tax notices: a Section 70(2) notice compelling registered persons who have failed to submit prescribed returns to file verified returns within thirty days, and a Sections 75/76 demand/penalty notice specifying alleged failures to collect or pay service tax, the resulting tax shortfall, interest and proposed penalty, requiring the recipient to show cause, produce supporting evidence, indicate desire for personal hearing, and warning that failure to respond permits ex parte adjudication.
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