Page 56 - GSTL_30th April 2020_Vol 35_Part 5

542 GST LAW TIMES [ Vol. 35
(d) suppression of facts; or
(e) contravention of any of the provisions of this Chapter or of the
rules made thereunder with intent to evade payment of ser-
vice tax.
(5) The provisions of sub-section (3) shall not apply to 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 not been levied or paid or has been short-levied or short-
paid -
(a) where under the rules made under this Chapter, a peri-
odical 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 adjust-
ment of the service tax after the final assessment thereof;
(iii) in a case where any sum, relating to service tax, has errone-
ously been refunded, the date of such refund.
18. A reading of Section 73 as extracted above would go to show that in
the circumstances enumerated in sub-section (1) thereof the competent authority
may within 18 months (and since 1-4-2017, 30 months), serve a show cause notice
upon the assessee as to why he should not pay the amount specified in the no-
tice. However, in a case of fraud the period for issuance of such notice would
stand extended to 5 years. After service of show cause notice, if any representa-
tion is made by the assessee the same shall be considered and thereafter, the ser-
vice tax dues may be determined. Further, in a case of self-assessment, the quan-
tum of service tax dues along with interest shall be recovered under Section 87.
19. Section 75 deals with interest on delayed payment of service tax. As
per this Section, in case of delay in payment of service tax the defaulter shall pay
simple interest at such rate not below 10% and not exceeding 36% per annum for
the period of default.
20. This brings us to Section 87 of the Finance Act, 1994. Section 87 is
extracted hereunder :-
SECTION 87. Recovery of any amount due to Central Govern-
ment. - Where any amount payable by a person to the credit of the Central
Government under any of the provisions of this Chapter or of the rules
made thereunder is not paid, the Central Excise Officer shall proceed to re-
cover the amount by one or more of the modes mentioned below :-
(a) the Central Excise Officer may deduct or may require any oth-
er Central Excise Officer or any officer of customs to deduct
the amount so payable from any money owing to such person
which may be under the control of the said Central Excise Of-
ficer or any officer of customs;
(b) (i) the Central Excise Officer may, by notice in writing, require
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