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June 2008

Show-Cause Notice (SCN)

By Puloma Dalal, Bakul B. Mody, Chartered Accountants

Reading Time 1 mins

New Page 1

1. Show-Cause Notice (SCN) :

In terms of S. 73 (1) of the Finance Act 1994 (Act), a notice
is required to be served on the person chargeable with Service Tax which has not
been paid or has been short paid or to whom any sum has been erroneously
refunded. SCN requires such person to show cause as to why he should not pay the
amount specified in the SCN.

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June 2008

Show-Cause Notice (SCN)

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June 2008

Show-Cause Notice (SCN)

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