Issue of SCN and payment of penalty - Clarification regarding ...

Clarification on Service Tax Penalties: Sections 73, 76, 78 of Finance Act 1994 & Section 11AC of Central Excise Act 1944.

August 20, 2015

Circulars Service Tax

Issue of SCN and payment of penalty - Clarification regarding the provisions of Section 73, 76 and 78 of the Finance Act, 1994 and Section 11AC of the Central Excise Act, 1944

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Issue of SCN and payment of penalty - Clarification regarding ...

Clarification on Service Tax Penalties: Sections 73, 76, 78 of Finance Act 1994 & Section 11AC of Central Excise Act 1944.

August 20, 2015

Circulars Service Tax

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Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with...

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Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

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