Page 55 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] BRAHMAPUTRA TELE PRODUCTIONS PVT. LTD. v. STATE BANK OF INDIA 541
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 eighteen months or five years, as the case may be.
(1A) Where any service tax has not been levied or paid or has been short-
levied or short paid or erroneously refunded, by reason of fraud, collusion
or any willful misstatement or suppression of facts, or contravention of any
of the provisions of this Chapter or the rules made thereunder, with intent
to evade payment of service tax, by such person or his agent, to whom a no-
tice is served under the proviso to sub-section (1) by the Central Excise Of-
ficer, such person or gent may pay service tax in full or in part as may be
accepted by him, and the interest payable thereon under Section 75 and
penalty equal to twenty-five per cent. of the service tax specified in the no-
tice or the service tax so accepted by such person within 30 days of the re-
ceipt of the notice.
(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, or erroneously refunded to,
such person (not being in excess of the amount specified in the notice) and
thereupon such person shall pay the amount so determined :
Provided that where such person has paid the service tax in full together
with interest and penalty under sub-section (1A), the proceedings in respect
of such person and other persons to whom notices are served under sub-
section (1) shall be deemed to be concluded :
Provided further that where such person has paid service tax in part along
with interest and penalty under sub-section (1A), the Central Excise Officer
shall determine the amount of service tax or interest not being in excess of
the amount partly due from such person.
(3) Where any service tax has not been levied or paid or has been short-
levied or short-paid or erroneously refunded, the person chargeable with
the service tax, or the person to whom such tax refund has erroneously
been made, may pay the amount of such service tax, chargeable or errone-
ously refunded, on the basis of his own ascertainment thereof, or on the ba-
sis of tax ascertained by a Central Excise Officer before service of notice on
him under sub-section (1) in respect of such 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 the
amount 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 Cen-
tral Excise Officer shall proceed to recover such amount in the manner
specified in this section, and the period of “thirty months” referred to in
sub- section (1) shall be counted from the date of receipt of such infor-
mation of payment.
Explanation. - For the removal of doubts, it is hereby declared that the inter-
est under section 75 shall be payable on the amount paid by the person un-
der this sub-section and also on the amount of short payment of service tax
or erroneously refunded 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 has been short-levied or short-
paid or erroneously refunded by reason of -
(a) fraud; or
(b) collusion; or
(c) wilful mis-statement; or
GST LAW TIMES  30th April 2020  55