Voluntary payment of service tax with interest bars a show cause notice if timely notified, except for fraud or collusion. Immediate voluntary payment of service tax with interest, made on the assessee's own ascertainment or ascertained by a Central Excise Officer and notified in writing to the Officer, prevents issuance of a show cause notice for the amount so paid; however the Officer may determine any unpaid balance and recover it, interest applies to payments and determined shortfalls, and the waiver does not apply where short payment or refund results from fraud, collusion, wilful misstatement, suppression of facts or intent to evade tax.
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.
Voluntary payment of service tax with interest bars a show cause notice if timely notified, except for fraud or collusion.
Immediate voluntary payment of service tax with interest, made on the assessee's own ascertainment or ascertained by a Central Excise Officer and notified in writing to the Officer, prevents issuance of a show cause notice for the amount so paid; however the Officer may determine any unpaid balance and recover it, interest applies to payments and determined shortfalls, and the waiver does not apply where short payment or refund results from fraud, collusion, wilful misstatement, suppression of facts or intent to evade tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
