Home Highlights September 2013 Year 2013 This

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1. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

2. Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

3. 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...

4. Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade...

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. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

7. Validity of SCN - Penalty u/s 78 - if there is no suppression or collusion or willful misstatement with an intent to evade service tax and the required amount of the...

8. Levy of penalty for delayed payment of service tax - no show cause notice could be issued for imposition of penalty when service tax alongwith interest is paid before...

9. Confirmation of demand for unspecified service tax amount with interest thereon - What is clear from the show-cause notice is that the show-cause notice speaks of...

10. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

11. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

12. Penalties under Section 76, 77 & 78 - when the entire amount of service tax alongwith interest and 25% penalty is paid before the issue of Show Cause Notice then there...

13. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

14. 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...

15. Service tax demand and interest were raised on the amount towards provident fund. Penalties u/ss 76, 77, and 78 of the Finance Act, 1994 were imposed. The extended...