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St-3 scrutiny

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(Querist)
16 February 2016 What is the time limit to pay demand raised on the basis of St-3 Scrutiny assessment by Superindent
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
17 February 2016 Service Tax is payable through self assessment. In case a demand is raised by issue of a Show Cause Notice the demand should be paid along with interest and 25% penalty within 30 days. If no SCN is issued, the demand has to be paid immediately and the interest from the date when the liability arose till the date of payment also to be paid.
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