https://www.taxtmi.com/circulars?id=5380 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. en-us Fri, 03 Oct 2008 00:00:00 +0530 Mon, 03 Nov 2008 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5380 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. Circulars Service Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5380