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Service Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Penalty - waiver u/s 73(3) - payment of service tax on being ...


Service Tax Penalty Waived u/s 73(3) After Payment Made Before Show Cause Notice Issued.

May 2, 2013

Case Laws     Service Tax     AT

Penalty - waiver u/s 73(3) - payment of service tax on being pointed out but before issuance of SCN - no penalty - AT

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  1. Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

  2. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  3. Penalty - Payment of service tax before issuance of show cause notice - section 73(3) - show cause notice is not required to be issued. - penalty waived - AT

  4. Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment...

  5. Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration...

  6. The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

  7. Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  8. The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

  9. The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

  10. HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

  11. The appellant's appeal was allowed by the Appellate Tribunal, and the penalty imposed u/s 78 of the Finance Act, 1994, was set aside. It was held that when an assessee...

  12. Penalty u/s 76, 77 & 78 - service tax was paid before issuance of show cause notice - although the Show cause notice was issued to the respondent which was not required...

  13. Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have...

  14. Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple...

  15. Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to...

 

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