Service tax- show cause notice/penalty ?

Rohit Sidana (Finance Controller) (24 Points)

25 October 2015  

Dear Sir, Madam.

 

Kindly advice in below case, if Service tax department can issue Show cause notice or levy penalty :

 

Assessee was issued summons in June 2014 & further notice for enquiry u/s 14(3) was issued in April 2015, requesting for copies of service tax returns & calculation of liability.

 

Assessee paid all tax & interest in Oct 2015 & sent intimation to Service tax department that all tax & interest is paid before issuance of show cause notice.  Assessee further requested not to levy penalty or issue show cause notice considering provisions of sec 73(3) & case laws of :

1.SHREE RAMA MULTI-TECH LTD. Versus COMMR. OF SERVICE TAX, AHMEDABAD [2012 (25) S.T.R. 596 (Tri. - Ahmd.)]

2. Bhoruka Aluminum Ltd. Vs Commissioner of Central Excise Mysore 2008-TIOL-1281-CESTAT-BANG

3. EDC Ltd. Vs CCE, Goa 2008-TIOL-277-CESTAT-MUM equivalent 2008(10) STR 254 (Tri.-Mumbai)

Service tax department is not saying that they will issue show cause letter & levy penalty. The query is – Can Service tax department now issue Show cause notice or levy penalty, considering above facts, when tax & interest is already deposited ?

Many thanks in advance for your kind advice & help.

 

Thanks

 

Rohit Sidana

B.Com( H) ;FCA ;DISA

Ph: 98180 55994