https://www.taxtmi.com/acts?id=19235 Where service tax is not levied, paid, short levied, short paid or erroneously refunded by reason of fraud, collusion, wilful mis statement, suppression of facts or contravention of the Chapter or rules with intent to evade payment, the person served notice under the proviso to sub section (1) of section 73 is liable for the tax, interest and an additional penalty generally equal to the tax. Reduced penalties are available if tax and interest are paid within specified thirty day periods following service of notice or receipt of the officer's determining order, and any appellate modification adjusts the penalty accordingly. en-us Sat, 28 Feb 2015 20:39:00 +0530 Mon, 02 Mar 2015 12:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19235 Where service tax is not levied, paid, short levied, short paid or erroneously refunded by reason of fraud, collusion, wilful mis statement, suppression of facts or contravention of the Chapter or rules with intent to evade payment, the person served notice under the proviso to sub section (1) of section 73 is liable for the tax, interest and an additional penalty generally equal to the tax. Reduced penalties are available if tax and interest are paid within specified thirty day periods following service of notice or receipt of the officer's determining order, and any appellate modification adjusts the penalty accordingly. Act-Rules Bills Sat, 28 Feb 2015 20:39:00 +0530 https://www.taxtmi.com/acts?id=19235