inter alia, of the Central Excise Act, 1944 shall apply mutatis mutandis to Service Tax

Indian Service Tax

ARREARS

1. 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.

2. 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.

3. 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