TaxTMI 
TaxTMI 
What precautions has to be taken while giving reply to showcause notice to the service tax department?
Precautions - reply to show cause notice
09 Nov 2009 
3 Replies 
2084 Views Asked by
Show-cause notice defense: assert limitation and reasonable cause, challenge jurisdiction and overlapping penalty exposure.
When replying to a service tax show-cause notice, raise a plea of reasonable cause, a limitation plea, and, if applicable, a statutory plea on import of services; challenge the issuing authority's power and jurisdiction; counter each allegation and cite relevant case law, circulars, notifications and instructions. Assert that penalty under Section 76 and Section 78 cannot be imposed simultaneously, and advance voluntary payment made prior to the notice where relevant. Tailor submissions to the specific facts and period, stressing accurate factual presentation alongside technical and legal contentions. (AI Summary)
When replying to a service tax show-cause notice, raise a plea of reasonable cause, a limitation plea, and, if applicable, a statutory plea on import of services; challenge the issuing authority's power and jurisdiction; counter each allegation and cite relevant case law, circulars, notifications and instructions. Assert that penalty under Section 76 and Section 78 cannot be imposed simultaneously, and advance voluntary payment made prior to the notice where relevant. Tailor submissions to the specific facts and period, stressing accurate factual presentation alongside technical and legal contentions. (AI Summary)