I have gone thgrough Sec 73. Wording and interpretation of Sec 73 says Asst.Commr, Dy. Commr, or any office having power to initiate recovery for dues to govt.
I have gone thgrough Sec 73. Wording and interpretation of Sec 73 says Asst.Commr, Dy. Commr, or any office having power to initiate recovery for dues to govt.
06 June 2009
Show cause notice has to be issued by the Dept. for making demand of service tax short paid, not paid, errroniously refunded etc., because assessee has to be given natural justice to represent his views.
07 June 2009
Ya SCN must be issued for but under what Sec Recovery be held.
Excise having a Sec 11A for recovery and 11AB/11AC for Interest and penalty.
So, is it equally applicable to Service Tax?
But sec. 73 is not applicable to Recovery. Sce 73 (1) Gives power to Initiate Proceedings for Recovery. Initiate Proceedings for Recovery means that a Direct Recovery?
07 June 2009
Section 73(1) of F.A Act 1994 is the analogous of Sec 11A of C.E, Act 1944 which empower the Dept to serve SCN to the defaulters. The actual recovery process under Section 87 of F.A 1994 starts if the demand is confirmed by the adjudicating authority and no appeal is preferred by the assessee .
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