Revised format for notice under Section 70(2) and 77 of Finance Act, 1994 - Service Tax - 13/07/96

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 Service Tax Revised format for notice under Section 70(2) and 77 of Finance Act, 1994 Service Tax Circular No. 13/7/96, dated 20-9-1996 I am directed to refer to Board's Service Tax Circular No. 8/2/96, dated 11-3-1996 prescribing proforma for notices required to be issued under Section 70(2) of Finance Act, 1994. The said proforma has been revised to incorporate penal provision of Section 77 of Finance Act, 1994 and will avoid extra work of issuance of another show cause notice for levy of penalty. A copy of the revised proforma is enclosed. OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE (SERVICE TAX CELL) S. No. ________________ Dated ______________ NOTICE UNDER SECTION 70(2) AND 77 OF CHAPTER V OF THE FINANCE ACT, 1994 (32 OF 1994) To M/s.___________________________ ____________________________ M/s. _____________________________ are holders of certificate of Registration 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 70 of Chapter V of the Finance Act, 1994 (32 of 1994) in as much as : M/s. ___________________________ have failed to furnish quarterly return in the prescribed Form ST 3 to the Central Excise Officer within 15 days of the end of the preceding quarter i.e. ______________ . The said M/s. __________________________ are also directed to furnish quarterly return in Form ST 3 within 30 days from the receipt of this notice and to show cause to the Assistant Commissioner Service Tax Cell _______________ having his office at _________________________ as to why the penalty should not be imposed upon them under the provision of Section 77 of Chapter V of the Finance Act, 1994 (32 of 1994) for contravention of provisions of Section 70 of Chapter V of the Finance Act, 1994 (32 of 1994) for every day during which the failure continues. The said M/s. ______________________________ are further directed to produce at the time of showing cause all the evidence upon which they intend to rely upon in support of their defence. M/s. _____________________________ are also required to state whether they would like to avail of the opportunity to be heard in person before the case is adjudicated. If no mention is made in the written explanation, it would be 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 decided 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 act, commissions as mentioned in this notice or any other law for the time being in force in India. SUPERINTENDENT (SERVICE TAX)