It is especially so as quasi judicial proceedings are initiated by officers exercising vast statutory power and jurisdiction, which should not be misunderstood to have been exercised to humiliate person holding position in assessee company. Section 73A(2) provides that  Where any person who has collected any amount, which is not required to be collected, from any other person, in any manner as representing service tax, such person shall forthwith pay the amount so collected to the credit of the Central Government. After cancelling the permission to pay in installments, action should be taken forthwith for recovery of arrears. The decision shall be taken on a case to case basis taking into consideration the facts of the case, interest of the revenue, track record of the company, its financial situation, etc. contravention of any of the provisions of this Chapter or of the rules made there under with intent to evade payment of service tax, in the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid-. It may be noted that Para 4.2 to para 4.4 above only give the gist of the instructions regarding issue of Show Cause Notice and for further details, the said circular dated 8.4.2016 may be referred. document.write('\x3Cscript type="text/javascript" src="' + ('https:' == document.location.protocol ? 16.Transfer of adjudicating authority: Adjudicating officers are expected to issue order-in-original before being relieved in cases where personal hearing has been completed. 16.1 Signing of the order: The adjudicating order should be signed by the adjudicating authority only and it should not be further delegated to any other officer and the adjudicating order furnished to the noticee(s) has to be an originally signed copy and not an attested copy. Section 73(1)  of the Finance Act, 1994 (‘Act’ for short) provides that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the Central Excise Officer may, within eighteen months from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. However, to make the SCN a self-contained notice of charges, it may still be desirable to mention the liability of interest in the SCN. However, notice reflecting in unequivocal terms decision on contentious issues rather than pulling question to assessee, may something reflect pre-determined mind of issuing authority. A show cause notice is usually the first step in Council’s enforcement process for alleged non-compliant building works or development offences. This clarification was given in the context of closure of cases on payment of duty, interest and penalty. Cases admitted by the Settlement Commission may be transferred to the Call-book, as it is already covered under Category (ii) above. It lays down the entire framework for the proceedings that are intended to be undertaken and therefore it should be drafted with utmost care. 26/2012-ST Dated 20-6-2012, Settlement Commission cannot admit cases related to Smuggling of Goods, Job Work Services to Garment Exporters is exempt from Service Tax, Applicability of limitation in demanding interest, Jurisdiction of Executive Commissionerate, Adjudication by officers of Audit Commissionerate, Service of Show Cause Notice and Relied Upon Documents. Where a refund application is prima-facie found to be liable for rejection after such examination, a notice should be served on the applicant stating the ground on which the refund application is liable to be rejected. (iv) Cases to be adjudicated by the executive Commissioner, when pertaining to jurisdiction of one executive Commissioner of Central Excise, shall be adjudicated by the said executive Commissioner of the Central Excise. In majority of the The Section provides for various methods of service such as by tendering or sending it by registered post with acknowledgment due or as a fallback, by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person or as a further fallback, by affixing on the notice board of the officer. have been provided under Section 37C of the CEA, 1944. Such issues should be referred to the Board in a comprehensive manner with inputs obtained from the other zones regarding the proposed change in the practice of assessment. 2.1 Show Cause notice (SCN): Show Cause Notice (SCN) is the starting point of any legal proceedings against the party. The cases can be closed by the competent authority in DGCEI/Executive Commissionerate/Audit Commissionerate, as the case may be. Power has been accorded to the Chief Commissioners to distribute the cases for adjudication within the Zone, including to the officers of various ranks of the Audit Commissionerate. It would still be desirable that the principles and manner of computing the amounts due from the noticee are clearly laid down in this part of the SCN. Further, there is no need to undertake review of such conclusion of proceedings. 721 (S.C.), has laid the law on the subject very clearly. The show cause notice should not show pre-determined mind of department. 96/1/2017-CX.I] dated the 10th March, 2017]. If not, then issuing a show cause letter may be premature and may increase the risk of an employee disputing any disciplinary action. the PIT Regulations requires any person who holds more than 5% shares in a 14.8 Quantification of demand: The duty demanded and confirmed should be clearly quantified and the order portion must contain the provisions of law under which duty is confirmed and penalty is imposed. Required fields are marked *. In effect, the Central Excise dues shall have first charge, after the dues, if any, under the provisions of Companies Act, Recovery of Debt due to Bank and Financial Institution Act, 1993 and Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 and the Insolvency and Bankruptcy Code, 2016, have been recovered. In case different show cause notices have been issued on the same issue answerable to different adjudicating authorities, Show Cause Notices involving the same issue shall be adjudicated by the adjudicating authority competent to decide the case involving the highest amount of duty. ___ within the time required by its terms”, or “cure the conditions endangering performance under Contract No. It is critical that you lodge an appeal within the required timeframes if you intend to dispute the validity of the enforcement notice. Your email address will not be published. On receipt of the order for de novo adjudication from the Appellate authority, such case should be shown as pending in the list of cases pending adjudication of such adjudicating authority till it is decided by him. 2.10 Statement of charges: In this part, the SCN list of all charges against the noticees need to be summarized and the notice should be charged as to why action as provided in law, should not be taken against them. 12.5 Above guidelines shall also apply mutatis mutandis to the Service Tax cases booked by DGCEI. 6.0 Authority to issue SCN: A SCN should ideally be issued by the authority empowered to adjudicate the case as this ensures accountability as well as rigour of examination as demands of higher amounts are adjudicated by the officers of higher rank. Mis­statement or suppression of fact must be wilful. where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed; where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules; in any other case, the date on which the service tax is to be paid under this Chapter or the rules made there under; in a case where the service tax is provisionally assessed under this Chapter or the rules made there under, the date of adjustment of the service tax after the final assessment thereof; in a case where any sum, relating to service tax, has erroneously been refunded, the date of such refund. Appeal In ‘Mega Corporation V. Commissioner of Service Tax’ – 2015 (1) TMI 1095 - DELHI HIGH COURT the petitioner challenged the show cause notice issued to him as to why the period effective from 2008, it should not be assessed to service tax as a service provider covered by Section 65 (105) (zzzj) of Finance Act, 1994, i.e., services provided in relation to supply of tangible goods for use. This would hold true in particular for offences of serious nature or where the duty involved in high. The Supreme Court in Golak Patel Volkart Limited Vs. CCE MANU/SC/0400/1987, inter alia, observing that the statutory scheme requires issue of show cause notice by the Central Excise Officer, response by the person served with the show cause notice and final determination by the order in original. What Will Happen If Noticee (iv) In the event of a remand, refund of the pre-deposit shall be payable along with interest. 137/46/2015-Service tax dated 18.08.2015. 5 business days for a dangerous building or structure; or. Terms of Use || The relevant date is-. It is important that you communicate with Council and let them know the steps you are taking to remedy the issues raised in their notice. Have you lost hope and you think there is no way out, and your financial burdens still persists? the least. 4.Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board. It is important to note that in such cases of consequential refund, besides filing of appeal against the order, it is also necessary that a protective demand of the refunded amount be issued under Section 11A by not lower than Assistant/Deputy Commissioner of Central Excise as per new monetary limits for adjudication of cases by the Central Excise officers and transferred to the call-book. The same is reproduced below for ease of reference. breach of development approval conditions. 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