Closure of cases under Section 73(3) of the Finance Act of 1994 - Reg.

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..... 25, 2008 Sub: Closure of cases under Section 73(3) of the Finance Act of 1994 - Reg. It has been noticed that different practices for closure of cases covered under Section 73(3) of the Finance Act, 1994 are being followed in the Commissionerate. There is neither any separate record prescribed nor is there any standard procedure for dealing with such cases. 2. Closure of cases under .....

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..... l recovery of Service Tax with interest alongwith request for waiver of Show Cause Notice are necessary before closure of the case under Section 73(3) of the Act can be considered. Format for the letter to be obtained from the assessees is in the Annexure (enclosed). It is also imperative that the investigating officers should clearly certify that no evidence leading to invocation of the grounds .....

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..... A monthly report in this regard in the format mentioned above should be furnished by all the Divisions/ Hqrs. Audit Branch/Hqrs. Audit/ Hqrs. Anti-Evasion Branch of the Commissionerate by 5 th of the following month to the Commissioner (to be processed in Hqrs. Service Tax (Tech) Section.) (B.B. Prasad) Commissioner ANNEXURE TO STANDING ORDER No.01/2008-SE .....

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..... any notice under the sub-section(1) in respect of the Service Tax so paid; 3. Whereas during the course of verification of our records returns, by the Range/Division/Audit/Anti-Evasion of the Headquarters office of HYDERABAD-III Commissionerate, it is observed that there is short payment/ non-levy/ non-payment of Service Tax / Wrong availment of Cenvat Credit an account of issue/issues mentione .....

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..... Law. We do not intend to file any appeal in the matter. We will also not be claiming refund of Service Tax paid as mentioned in the preceding paragraph. Yours faithfully (Authorised Signatory) Mrs._____________________ Date: Place: - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmana .....

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