Show cause notice — Waiver of, on payment of Service tax with interest
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent etc. of duties in contravention of the Act/Rules, due to apprehensions about the follow-up penal proceedings by the Department. 2. In this regard it is hereby brought to the notice of the assessees that they can make immediate payments of the Central Excise duty/Service Tax involved as soon as they receive the intimation from the Central Excise Officers determining the amount of duty/service ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 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 pai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reason of — (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax. 3. In view of the above provisions it is brought to the notice of the trade and industry that show cause notice under Section 11A(1) of Central Excise Act....
TaxTMI
TaxTMI