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[ India Service Tax Index ] [ I Love Hyderabad ] Indian Service Tax ARREARS
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As per provisions of Section 83 of the Act, Section 11, inter alia, of the Central Excise Act, 1944 shall apply mutatis mutandis to Service Tax.
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The Service Tax Range has to prepare a list of arrears of service tax including penalty and interest in the format in Annexure X every month end and send it to the Arrears Recovery Cell, Hqrs. Office: Primarily, it is the responsibility of Service Tax Range to recover the arrears of revenue.The Arrears Tax Recovery Cell is involved in the process only to give a helping hand to the Service Tax Range for recovery of arrears of Service Tax in difficult cases.
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The recovery proceedings by the Tax Arrears Recovery Cell shall be periodically monitored by the Joint Commissioner (Service Tax). ANNEXURE-X
Details of arrears of Service Tax including Penalty and interest pending recovery as on___________________________________
| Name & address of the party |
Order-in-Original No. & date |
Amount of Serviace Tax payable |
Date since when payable |
Interest applicable |
Penalty payable |
Remarks |
| Sec. 76 |
Sec. 77 |
Sec. 78 |
Sec. 79 |
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