Home Highlights November 2013 Year 2013 This

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1. Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,...

2. 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...

3. Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT

4. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

5. Waiver of penalty u/s 80 - - The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus...

6. Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him...

7. If the service providers has discharged Service tax liability and interest thereof, the penalty is not imposable under renting of immovable property as per provisions of...

8. Penalty - Waiver of penalty u/s 80 - liability of service tax and a penalty u/s 78 - no force in the contention of the appellant that the penalty should not be levied...

9. Penalty - supply of tangible goods service - reverse charge mechanism - during the course of investigation they were convinced and they have discharged the entire...

10. Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

11. Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

12. Waiver of penalties - The appellant paid the entire service tax and interest from their own pocket. So, this itself is a burden on the appellant - When the assessee...

13. Demand of service tax from the Sub-contractor - Demand of service tax with interest confirmed - Levy of penalty u/s 77 & 78 waived invoking the provisions of section 80- AT

14. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

15. Levy of penalty u/s 77 and 78 of FA - there was no suppression of fact with an intention to evade payment of tax, established in this case. Since the Appellant has...