Rcovery Under Service Tax
This query is : Resolved
05 June 2009
Under which section service tax recovery be held in any case of short payment , non payment etc. of service tax?
Under which section service tax recovery be held in any case of short payment , non payment etc. of service tax?
05 June 2009
Section 73
06 June 2009
Dear Sddhartha,
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.
so hw can be Recovery direct without demand?
Regards,
Chirayu
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.
so hw can be Recovery direct without demand?
Regards,
Chirayu
06 June 2009
Dear Sddhartha,
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.
so hw can be Recovery direct without demand?
Regards,
Chirayu
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.
so hw can be Recovery direct without demand?
Regards,
Chirayu
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?
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 .
09 June 2009
Thank you
this is clear now.
this is clear now.
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