Penalty u/s 76 & 78 - Even accepting the submission that there ...

Case Laws Service Tax

March 19, 2014

Penalty u/s 76 & 78 - Even accepting the submission that there was a mis-declaration on the part of the assessee in calculating service tax, the intent to evade tax does not flow from this submission - penalty waived - AT

View Source

← Previous Next →

Penalty u/s 76 & 78 - Even accepting the submission that there ...

Case Laws Service Tax

March 19, 2014

You may also like:

Penalty u/s 78 of the Finance Act, 1994, cannot be imposed simultaneously with penalty u/s 76 for the same offense. The decision in Nizam Sugar Factory case applies to...

Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

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...

Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT

Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with...

Penalty u/s 78 - Simultaneous penalty u/s 76 and 78 - penalties u/s. 76 and 78 of the Finance Act are simultaneously imposable upon a assessee for the period prior to 10....

Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the...

Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.

Levy of penalty u/s 76 and 78 of the Finance Act, 1994 - taxability of Sale of Space or Time for Advertisement - it is a case of bonafide mistake - no penalty - AT

Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT

Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

Penalty u/s 76 and 78 - by not filling return for a period of over three years and not by paying tax despite collecting the same from the service recipients even though...

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....

Penalty under Section 76 and 78 simultaneously -show cause notice is issued to the appellant on 18.6.2008 and whereas the amendment to Section 78 was carried out on...

Quick Updates: