Service tax-prescribing of uniform proforma for show cause notices
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.... for levy of interest/penalty on delayed payment of service tax under Section 75 and 76 of Finance Act, 1994 for the use of filed formations. Copies of formats are enclosed. 3. The field formations may be informed accordingly. OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE (SERVICE TAX CELL) C.No ..................... Dated ..................... NOTICE UNDER SECTION 70(2) OF CHAPTER V OF THE FINANCE ACT, 1994 (32 OF 1994) Whereas Shri/M/s ............................................................ registered with Central Excise Commissionerate .................. vide Registration No ................... and responsible for collecting the Service Tax in terms of rule 2(d) of Service Tax rules, 1994 has not submitt....
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....n in Form ST-2 under Section 69 of the Finance Act, 1994 (32 of 1994) No .................................. dated ...............and having undertaken to comply with the conditions prescribed in the Service Tax rules, 1994. And, whereas it appears that M/s ....................................................................... have contravened the provisions of Section 68 read with Section 66 of Chapter V of the Finance Act, 1994 (32 of 1994) in as much as they have failed to collect Service Tax amounting to Rs .................. on Rs. ............. i.e. the value of taxable Service provided during the month of ................... To ........................ They have collected the service tax amounting to Rs ...................
TaxTMI