https://www.taxtmi.com/acts?id=590 The tax authority may serve a show cause notice within the statutory limitation to require payment of unpaid, short paid or erroneously refunded service tax; where defaults are due to fraud, collusion, wilful misstatement, suppression of facts or contravention with intent to evade, limitation is extended. After considering representations, the authority determines the amount payable (not exceeding the notice) and directs payment. Voluntary payment before notice bars subsequent notice for that amount, subject to the officer's power to determine remaining shortfall; interest is payable and voluntary payment attracts no penalty under the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 18 May 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=590 The tax authority may serve a show cause notice within the statutory limitation to require payment of unpaid, short paid or erroneously refunded service tax; where defaults are due to fraud, collusion, wilful misstatement, suppression of facts or contravention with intent to evade, limitation is extended. After considering representations, the authority determines the amount payable (not exceeding the notice) and directs payment. Voluntary payment before notice bars subsequent notice for that amount, subject to the officer's power to determine remaining shortfall; interest is payable and voluntary payment attracts no penalty under the Act. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=590