CHAPTER
V OF THE FINANCE ACT, 1994
(as amended)
Service Tax
Page8
69. Registration –
(1) Every person liable to pay the
service tax under this chapter or the rules made there under shall,
within such time and in such manner and in such form as may be
prescribed, make an application for registration to the Superintendent
of Central Excise.
(2) The Central Government may, by notification in the Official
Gazette, specify such other person or class of persons, who
shall make an application for registration within such time
and in
such manner and in such form as may be prescribed;
(1) Every person liable to pay the
service tax shall himself assess the tax due on the services provided
by him and shall furnish to the Superintendent of Central Excise,
a return in such form and in such manner and at such frequency
as may be prescribed.
(2) The person or class of persons notified under sub-section
(2) of section 69, shall furnish to
the Superintendent of the Central Excise, a return in such
form and in such manner and at such
Notwithstanding anything contained
in the provisions of section 69 and section 70, the provisions
thereof shall not apply to a person referred to in the provisio
to sub-section (1) of section 68 fir the filing of return in
respect of service tax for the respective period and service
specified therein and such person shall furnish return to the
Central Excise Officer within six months from the day on which
the Finance BIll 2003 receives the assent of President in the
prescribed manner on the basis of the self assessment of the
service tax and the provisions of section 71 shall apply accordingly.
73. Recovery of service tax not levied or paid or short levied
or short paid or erroneously refunded . –
(1) Where any service tax has not
been levied or paid or has been short levied or short paid or
erroneously refunded, Central Excise Officer, within one year
from the relevant date, serve notice on the person chargeable
with 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 been erroneously made, requiring him to show cause
why he should not pay the amount specified in the notice:
Provided that where any service tax has not been levied or paid
or has been short levied or short paid or erroneously refunded
by reason of-
(a) fraud; or
(b) collusion; or
(c) willful mis-statement; or
(d) suppression of facts; or
(e) contravention of any of the provisions of this Chapter or
the rules made thereunder with intent to evade payment of service
tax
by the person chargeable with the service tax or his agent, the
provisions of this sub-section shall have effect, as if, for the
words “one year”, the words “five years”
had been substituted.
Explanation. - Where the service of the notice is stayed by an
order of a court, the period of such stay shall be excluded in
computing the aforesaid period of one year or five years, as the
case may be.
(2)
The Central Excise Officer shall, after considering the representation,
if any, made by the person on whom notice is served under sub-section
(1), determine the amount of service tax due from such person
(not being in excess of the amount specified in the notice) and
thereupon such person shall pay the amount so determined.
(3) where any service tax has escaped assessment or has been under
assessed or service tax has not been paid or has been short paid
or erroneously refunded, the person chargeable with service tax,
may pay the amount of tax, chargeable or erroneously refunded,
on the basis of his own ascertainment of such tax or on the basis
of tax ascertained by Central Excise officer before service of
notice on him under sub-section (1) in respect of service tax,
and inform the Central Excise Officer of such payment in writing,
who, on receipt of such information shall not serve any notice
under sub-section (1) in respect of service tax so paid;
Provided that the Central Excise officer may determine the amount
of short payment of service tax or erroneously refunded service
tax, if any, which in his opinion has not been paid by such person
and then, the Central Excise officer shall proceed to recover
such amount in the manner specified in this section and the period
of “one year” referred to sub-section (1) shall be
counted from the date of receipt of such information of payment.
Explanation : For removal of doubts it is hereby declared that
interest under section (75) shall be payable on the amount paid
by the person under this sub-section and also on the amount of
short payment of service tax, if any, as may be determined by
the Central Excise officer, but for this sub-section;
(4) Nothing contained in sub-section (3) shall apply to a case
where any service tax has not been levied or paid or short levied
or short paid or erroneously refunded by reason of-
(a) fraud; or
(b) collusion; or
(c) willful mis-statement; or
(d) suppression of facts; or
(e) contravention of any of the provisions of this Chapter or
the rules made thereunder with intent to evade payment of service
tax
(5) The provisions of sub-section (3) shall not apply in any case
where the service tax had become payable or ought to have been
paid before the 14th day of May,2003.
(6) For the purposes of this section, "relevant date"
means,-
(i) in the case of taxable service in respect of which service
tax has escaped assessment or has been under-assessed or has not
been paid or has been short-paid-
(a) 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;
(b) where no periodical return as aforesaid is filed, the last
date on which such return is to be filed under the said rules;
(c) in any other case, the date on which the service tax is to
be paid under this Chapter or the rules made thereunder;
(ii) in a case where the service tax is provisionally assessed
under this Chapter or the rules made thereunder, the date of adjustment
of the service tax after the final assessment thereof;
(iii) in a case where any sum, relating to service tax, has erroneously
been refunded, the date of such refund.
74. Rectification of mistake. –
(1) With a view to rectifying any
mistake apparent from the record, the Central Excise officer who
passed any order under the provisions of this Chapter may, within
two years of the date on which such order was passed, amend the
order.
(2) Where any matter has been considered and decided in any proceeding
by way of appeal or revision relating to an order referred to
in sub-section (1), Central Excise officer passing such order
may, notwithstanding anything contained in any law for the time
being in force, amend the order under that sub-section in relation
to any matter other than the matter which has been so considered
and decided.
(3) Subject to the other provisions of this section, the Central
Excise officer concerned –
(a) may make an amendment under sub-section (1) of his own motion;
or
(b) shall make such amendment if any mistake is brought to his
notice by the assessee or the Commissioner of Central Excise or
the Commissioner of Central Excise (Appeals).
(4) An amendment, which has the effect of enhancing an assessment
or reducing a refund or otherwise increasing the liability of
the assessee, shall not be made under this section unless the
Central Excise officer concerned has given notice to the assessee
of his intention so to do and has allowed the assessee a reasonable
opportunity of being heard.
(5) Where an amendment is made under this section, an order shall
be passed in writing by the Central Excise officer concerned.
(6) Subject to the other provisions of this Chapter where any
such amendment has the effect of reducing the liability of an
assessee or increasing the refund, the Assistant Commissioner
of Central Excise or, as the case may be, Deputy Commissioner
of Central Excise shall make any refund which may be due to such
assessee.
(7) Where any such amendment has the effect of enhancing the liability
of an assessee or reducing the refund already made, the Central
Excise officer shall make an order specifying the sum payable
by the assessee and the provisions of this Chapter shall apply
accordingly
