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1. 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...

2. Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

3. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

5. Penalty u/s 76 & 78 - short payment of service tax - once in a year, the appellant themselves reconcile the statements and discharge the differential service tax...

6. 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...

7. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

8. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

9. Penalty u/s 76 and 78 of FA - continuous default in paying service tax - statute has provided for cases/situations where there is a possibility of payment of Service Tax....

10. Imposition of penalty u/s 76 and 78 of FA - There was an ignorance on the part of the assessees regarding the service tax liability on import of services from outside...

11. Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot...

12. The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

13. Demand of differential tax - There are force in the contention of the appellant that part of the service tax being demanded by the Department on RCM basis cannot be...

14. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

15. Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because...