Miscarriages

How to handle a SCN By Inamullah inamkhan_swati@yahoo.com

Following points are important to note while handling any show cause notice -

(1) Date of notice and date of receipt of notice could be different. While acknowledging the SCN, always remember to put date and time over the acknowledgement copy.

(2) Don't avoid the receipt of SCN. If a SCN is being served, there is no point in avoiding to receive it. It has to be received and then contested / replied. Non receipt is considered as a service.

(3) If the service of notice is time barred, it could be suitably replied with substantiating evidence.

(4) If the SCN is beyond one year, it will have to be proved that there was no suppression etc. on assessee's part so that department cannot invoke the provision of five years. SCN has to prove suppression.

(5) In case you are contemplating any SCN, and you feel that service tax has to be paid, it would be advisable to pay service tax before SCN is issued. SCN cannot be issued for the amounts already paid.

(6) Whenever SCN is intended to enhance the liability of assessee or reduce the amount of refund, an opportunity of being heard is necessary and it can not be denied by the revenue.

(7) You can challenge the validity and legality of SCN served on you on the basis of facts, time or even jurisdiction.

(8) SCN is always issued in writing. There is nothing like oral SCN in service tax.

(9) SCN must mention amount demanded any SCN without amount is not valid. Also, amount of proposed penalty should be mentioned.

(10) SCN is to be issued for a particular period. If a demand is raised, admitted and paid, SCN would still be required to be served for subsequent period.

(11) Department cannot go beyond what is mentioned in SCN and adjudicate an issue which s not a subject matter of SCN.

(12) SCN is required to be replied within the stipulated time mentioned in the notice and must be replied accordingly .

(13) While efforts must be made to comply with the same, it would be advisable to seek extension of time or adjournment which is normally granted.

(14) Try to provide reply or explanation to all points covered in SCN and wherever necessary, substantiate the reply with documentary evidences.

(15) Detailed reply may be submitted alongwith earlier decided case laws.

(16) A list of evidences on which you are relying must also be submitted.

(17) Even where you have submitted a detailed and convincing reply to SCN, you should seek the opportunity of personal hearing and carve to alter or amend or modify your reply to show cause at any stage during adjudication proceedings.

(18) Where penalty is levied or demand is confirmed or refund is revoked, you can always seek remedial measures for relief under section 80 pleading that there was a reasonable cause which prevented you from compliance of provisions.

(19) Orders issued against show cause notice are appeal able.

(20) If you are not in a position to represent your case personally, better hire a professional to assist you in drafting a reply to SCN and represent your case at adjudication stage.

(21) SCNs have to be properly defended and argued for this stage builds the foundation for further actions.

It is felt that the above points if borne in mind by the assesses and service providers shall help them in appropriately replying to the show cause notice issued by the Department.

Every woman will have a slightly different experience with a miscarriage, just like we all have different symptoms with our menstrual cycles. Some women feel almost nothing and some have some cramping. This also will vary with a miscarriage depending on how far along the pregnancy is.

Usually nature's way is to stop (or abort) a pregnancy in the first three months when it is clear, through signs and symptoms of the body, that there is a development problem with the fetus that is not going to get better. Most miscarriages will occur in the first eight weeks. When it happens this early, some women don't even realize it is happening, it may just seem like a heavy menstrual period. Later into the pregnancy, is when the symptoms can become more severe.

Prenatal care is essential in all pregnancies, but starting with early examinations is critical in pregnancies of younger women, older women, or women with medical conditions or prior problems taking a pregnancy to term. The medical professional will know what to expect and can guide you better when there have been regular examinations prior to any problem symptoms.

Typically the first sign is bleeding. A little bleeding very early in a pregnancy can be normal, so there is no need to panic, but contact your doctor and describe exactly what has been happening and they will let you know if you need to come for an exam right then or not.

If the bleeding is associated with painful cramping, pain in the abdomen or low back, you should not hesitate to get urgent care especially later into the pregnancy. Bleeding and pain together usually are indications of a miscarriage. Cramps can be very severe, almost like contractions with a delivery and they will similarly become regular. Time them to report to the medical professional you see at the hospital or urgent care center. Often the cramps are four or five minutes apart. Bleeding and mild cramping may occur over several days. During that time you should avoid strenuous activities and sex to allow your pelvic area and uterus to relax until you can contact your doctor.

If the bleeding is continuous and heavy and/or pain is severe or clots and tissue are passed, you should get immediate care. As the miscarriage progresses, bleeding will continue and there may be passing of clots and other tissue (usually greyish-colored products of conception) from the vagina. If you can collect samples of this to take with you to emergency care, put it in a clean container so it can be examined to verify the miscarriage. If you begin to feel dizzy or confused, fearful, or have rapid breathing and heart rate (like signs of shock), sweating, nausea or vomiting, or weakness ...Call 911 (or the emergency number where you live). It could be that you have been having significant blood loss and need emergency care. Don't try to drive yourself to the hospital, get an ambulance.

There will usually be some slight bleeding for up to two weeks afterward. A small portion of women will have excessive bleeding or infection after a miscarriage which will need a return to the doctor or hospital for professional attention and if the bleeding is severe, there is a fever over 100F, or drainage that has an odor from the vagina and/or signs of shock, seek emergency treatment again.