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<h1>Assessees can avoid show cause notices for unpaid service tax by paying dues with interest u/s 73(3).</h1> The circular informs assessees that they can avoid receiving a show cause notice for short or non-payment of service tax if they promptly pay the due amount along with interest, as per Section 11A(2B) of the Central Excise Act, 1944, and Section 73(3) of the Finance Act, 1994. This waiver does not apply in cases involving fraud, collusion, willful misstatement, suppression of facts, or intent to evade tax. The notice aims to alleviate fears of penal proceedings by encouraging immediate compliance. The circular is issued with the approval of the Commissioner of Central Excise, Madurai.