TMI BlogIssue of SCNX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear All Members , SCN was served upon 2 assessee out of 4 and properly replied also .My Question is whether SCN in the balance 2 cases could not served to the assessee due to may be change of address / or not existed on the address given in the SCN .Although Legal Representative have attended earlier at least 5 times immediately before the issue of SCN and replied in all hearing before the AC ? I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s there any legal duty on the part of the assessee to receive the same from the devision itself or Is there any duty of the department to serve the same particularly in the situation where the legal rep.have before the authority ? Please suggest me whether should I ask to the assessee to collect the same or should I keep silent until there is service of SCN ? Is there any penalty which the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment can impose on the assessee in case , SCN could not be served . Please advise . Thanking You , B.K.GARG - Reply By Rama Krishana - The Reply = If there is change in address, it is duty of assessee to inform the department about the fact. Once informed, any notice issued at old address would not be enforceable in the eyes of law. But, where assessee failed to inform change in address, I woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d advice him to collect the notice from the department for further action and intimate the change of address without loss of time. - Issue of SCN - Query Started By: - BAL KRISHAN GARG Dated:- 18-1-2011 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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