Question ID : 36937

SCN u/s 73 for ST-3 not filed and No reply for Notices

Facts: Assessee is a Pvt. Ltd Co. , Total period of Demand is Oct 2015 to Jun 2017. ST-3 if filed for Oct 2015 to Sept 2016. Tax along with Interest for entire period is paid from Time to time . (For the period ST-3 not filed, tax was paid in April 2018). Total Demand u/s 73 is 20 Lakhs + Intt + Penalty u/s 76 & 77. Notices issued 4 times but the assesse did not reply. Now officer has asked to reply in 30 days otherwise he will decide ex-parte. Also, the SCN issued by the Officer does not has any jurisdiction. Query : 1. Can we file ST-3 now after SCN is issued ? 2. Can we ask our jurisdiction officer to issue a fresh SCN since the one issued is invalid ? 3. Can the penalty for non filing of ST-3 be waived by any way ? 4. Tax is paid under incorrect heads i.e. under Interest head in place of Main Service Tax Head, will it be an issue ?

posted by Ashish Kumar Goyal on Jan 19 2019 12:00AM