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TMI Blog2013 (2) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... efore issue of show-cause notice under the Act. Sub-sec. (3) of Section 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-sec. (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on a quarterly basis. For the quarter October to December 2009, they ought to have paid service tax on or before 05.01.2010 (due date as per Rule 6 of the Service Tax Rules 1994). But, in respect of some transactions, they could not pay service tax by the said date. In such cases, they paid service tax with interest during the period from 08.01.2010 to 29.03.2010. The amount of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax and interest for delayed payments before issue of show-cause notice under the Act. Sub-sec. (3) of Section 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-sec. (1) in respect of the amount so paid. Therefore, au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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