Service tax-prescribing of uniform proforma for show cause notices - Service Tax - 08/02/96

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 SERVICE TAX CIRCULAR NO 8/2/96 DATED-11-03-1996 Service tax-prescribing of uniform proforma for show cause notices Suggestion have been received from field formations for prescribing a proforma whereby notices are required to be issued whenever tax is to be demanded or penalty is proposed to be imposed. 2. In order to effect uniformity in practice, it has been decided by the Board to prescribe two such proforma (i) notice under Section 70(2) of the Finance Act, 1994; and (ii) demand notice 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 submitted his/their quarterly returns for the quarter ending . which he was required to submit by .. in terms of provisions of Section70(1) of the Finance Act, 1994. Now, therefore in terms of Section 70(2) of the Finance Act, 1994, said Shri / M/s is hereby required to submit his returns in the prescribed form and verified in the prescribed manner setting forth the prescribed particulars within 30 days of the service of this notice. The attention of said Shri / M/s .. is also drawn to the provisions of Section 72 of the Finance Act, 1994. This notice is issued without prejudice to any other action which may be taken against Shri/M/s under the provisions of chapter V of the Finance Act, 1994 and the rules issued thereunder of any other law for the time being in force. Superintendent (Service Tax) Central Excise Commissionerate OFFICE OF THE COMMISSIONERATE OF CENTRAL EXCISE (SERVICE TAX CELL) C.No Dated To M/s .. . . NOTICE FOR PENALTY CUM DEMAND OF INTEREST UNDER SECTION 75 AND 76 OF CHAPTER V OF THE FINANCE ACT, 1994 (32 OF 1994) M/s .. are holders of certificate of Registration 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 on Rs .. i.e. value of taxable service provided during the month to and have failed to pay such tax to the credit of the Central Government in accordance with the provisions of sub-section(2) of the Section 69 of Chapter V of the Finance Act, 1994 (32 of 1994). The said M/s is liable to pay interest of Rs .. on delayed payment of service tax at the rate of one detailed in Annexure 'A' to the notice, within fifteen days of the receipt of the notice, in accordance with the provisions of section 75 of chapter V of the Finance Act, 1994 (32 of 1994) The said M/s are directed to show cause to the Asstt. Collr. Service Tax Cell, having his office at as to why the penalty should not be imposed upon them under the provisions of Section 74 of the Chapter V of the Finance Act, 1994 (32 of 1994) for contravention of provisions of Section 68 read with Section 66 of Chapter V of the Finance Act, 1994 (32 of 994). The said M/s .. are further directed to produce at the time of showing cause all the evidence upon which they intend to reply upon, in support of their defense. M/s are also required to state whether they would like to avail of opportunity to be heard if person before the case is adjudicated. If no mention is made in the written explanation, it would presumed that they do not desire a personal hearing. If no cause is shown against the action proposed to be taken within 30 days of the receipt of the notice or they do not appear before the adjudicating officer when the case is posted for hearing, the case will be decide ex-parte on its own merits. This show cause notice is issued without prejudice to any other action that may be taken against the recipients of the notice or any other persons concerned with the Acts, Commissions as mentioned in this notice or any other law for the time being in force in India. Superintendent (Service Tax) Central Excise Commissionerate