Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

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


Penalty Waived for Service Tax Mis-declaration u/ss 76 and 78; No Intent to Evade Found.

March 19, 2014

Case Laws     Service Tax     AT

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

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. 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...

  7. 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...

  8. Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there...

  9. Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

  10. 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...

  11. CESTAT determined services provided under "Time and Material Projects" constituted Manpower Recruitment and Supply Agency Service, not Consulting Engineer Service,...

  12. Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay...

  13. Programme Producers Service - appellant herein had produced a programme i.e. "Antakashari" for Star India and received consideration from them but did not discharge the...

  14. 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....

  15. 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...

 

Quick Updates:Latest Updates