https://www.taxtmi.com/article/detailed?id=1901 A statutory framework makes service tax dues a first charge on the assessee's property and establishes prosecution provisions for specified offences, including knowingly evading payment of service tax, improper availment and utilisation of CENVAT credit without actual receipt, materially false accounting or information affecting tax liability, and failure to remit collected tax. Prosecution requires prior sanction of the Chief Commissioner, applies non-cognizability and other Central Excise procedural rules, presumes culpable mental state with burden on the accused to rebut, and contemplates safeguards such as de minimis thresholds and evidence-based initiation after adjudication. en-us Thu, 27 Sep 2012 13:20:09 +0530 Thu, 27 Sep 2012 13:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1901 A statutory framework makes service tax dues a first charge on the assessee's property and establishes prosecution provisions for specified offences, including knowingly evading payment of service tax, improper availment and utilisation of CENVAT credit without actual receipt, materially false accounting or information affecting tax liability, and failure to remit collected tax. Prosecution requires prior sanction of the Chief Commissioner, applies non-cognizability and other Central Excise procedural rules, presumes culpable mental state with burden on the accused to rebut, and contemplates safeguards such as de minimis thresholds and evidence-based initiation after adjudication. Articles Service Tax Thu, 27 Sep 2012 13:20:09 +0530 https://www.taxtmi.com/article/detailed?id=1901