https://www.taxtmi.com/article/detailed?id=6821 Section 73(1) authorises a Central Excise Officer to issue a show cause notice for service tax not levied, short levied/short paid, or erroneously refunded within an eighteen month limitation, extended to five years for fraud, collusion, willful misstatement, suppression of facts or intentional contravention to evade tax. Section 73(2) permits subsequent statements to be deemed notices if based on the same grounds. Sections 73A and 87 provide mechanisms for payment of over collected amounts and recovery from third parties respectively, while Sections 73(1B) and 73(3) limit notice issuance where tax is self assessed or voluntarily paid and intimated. en-us Mon, 16 May 2016 09:57:41 +0530 Mon, 16 May 2016 09:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6821 Section 73(1) authorises a Central Excise Officer to issue a show cause notice for service tax not levied, short levied/short paid, or erroneously refunded within an eighteen month limitation, extended to five years for fraud, collusion, willful misstatement, suppression of facts or intentional contravention to evade tax. Section 73(2) permits subsequent statements to be deemed notices if based on the same grounds. Sections 73A and 87 provide mechanisms for payment of over collected amounts and recovery from third parties respectively, while Sections 73(1B) and 73(3) limit notice issuance where tax is self assessed or voluntarily paid and intimated. Articles Service Tax Mon, 16 May 2016 09:57:41 +0530 https://www.taxtmi.com/article/detailed?id=6821