TaxTMI 
TaxTMI 
Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
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....p; (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words "^ ^17[ thirty months ] , the words "five years" had been substituted. Explanation: Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of ^17[ thirty months ] or five years, as the case may be. ^3[(1A) Notwithstanding anything contained in sub-section (1), (except the period of ^17[ thirty months ] of serving the notice for recovery of service tax) the Central Excise Officer may serve, subsequent to any notice or notices served under that sub-section, a statement, containing the details of service tax not levied or paid or short levied or short paid or erroneously refunded for the subsequent period, on the person chargeable to service tax, then, service of such statement shall be deemed to be service of notice on such person, subject to the condition that the grounds relied upon for the subsequent period ar....
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.... tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid: Provided that the ^6[Central Excise Officer] may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the ^7[Central Excise Officer] shall proceed to recover such amount in the manner specified in this section, and the period of ^17[ thirty months ] referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1: For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the ^8[Central Excise Officer], but for this sub-....
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....te on which the service tax is to be paid under this Chapter or the rules made thereunder; (ii) in a case where the service tax is provisionally assessed under this Chapter or the rules made thereunder, the date of adjustment of the service tax after the final assessment thereof; (iii) in a case where any sum, relating to service tax, has erroneously been refunded, the date of such refund. ******************************* Notes : 1. Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its substitution, section 73, as amended by the Finance Act, 2003, w.e.f. 14-5-2003, Finance Act, 2002, w.e.f. 16-8-2002, Finance Act, 2001, w.e.f. 16-7-2001, Finance Act, 1999, w.e.f. 11-5-1999 and Finance (No. 2) Act, 1998, w.e.f. 16-10-1998, read as under: '73. Value of taxable services escaping assessment.-(1) If- (a) the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise has reason to believe that by reason of omission or failure on the part of the assessee, to make a return under section 70 for any pr....
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....x ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of service tax, and inform the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of service tax so paid: Provided that the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise may determine the amount of short payment of service tax, if any, which in his opinion has not been paid by such person and, then, the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise shall proceed to recover such amount in the manner specified in this section, and the period of "one year" referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1.-Nothing contained in this sub-section shall apply to cases falling under clause (a) of sub-section (1). &n....
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....n or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Chapter or the rules made thereunder, with intent to evade payment of service tax, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, such person or agent may pay service tax in full or in part as may be accepted by him, and the interest payable thereon under section 75 and penalty equal to twenty-five per cent. of the service tax specified in the notice or the service tax so accepted by such person within thirty days of the receipt of the notice." 4. Substituted for "Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise" by the Finance Act, 2005, w.e.f. 13-5-2005 5. Inserted by the Finance Act, 2006, w.e.f. 18-4-2006. Further, omitted vide Finance Act, 2011, w.e.f. 8-4-2011, before omission it was read as, "Provided that where such person has paid the service tax in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and other....