Laible for penalty on delayed service tax or not – penalty under ...

Case Laws Service Tax

September 10, 2013

Laible for penalty on delayed service tax or not – penalty under section 78 - there should be a mens rea on the part of the appellant to evade tax – there is no intention to evade service tax – penalty waived - AT

View Source

← Previous Next →

Laible for penalty on delayed service tax or not – penalty under ...

Case Laws Service Tax

September 10, 2013

You may also like:

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

If there is no mens rea, no mandatory penalty u/s 11AC - SC

Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

Levy of penalty - the e-way bill had expired one hour fifteen minutes prior to interception - The High Court acknowledged that while the e-way bill had expired, the...

Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

Cognizance of offence u/s 276CC - non filing of ITR - requirement of mens rea - When the amount in question along with the interest has already been paid, no sentence...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

CENVAT Credit - short/delayed payment of service tax - It cannot be said that the appellant had any intention, much less willful intention not to pay service tax in...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT

Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay...

Quick Updates: