Revised format for notice under Section 70(2) and 77 of Finance Act, 1994

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..... 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 .....

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..... 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 _________________ .....

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..... 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, commis .....

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