Penalty under Section 76 & 78 read with Section 80 - Even ...

Case Laws Service Tax

April 28, 2014

Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT

View Source

← Previous Next →

Penalty under Section 76 & 78 read with Section 80 - Even ...

Case Laws Service Tax

April 28, 2014

You may also like:

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the...

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...

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

Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation...

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

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...

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Deduction u/s.80IC on the profits - gross total income - Going with the prescription of section 80A(2) of the Act, if the gross total income is more than the aggregate...

Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit...

Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

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...

Valuation - Reduction of subsidy for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project - The...

Default in payment of service tax - Benefit of reduced penalty u/s 78 - the major demand amount already stands paid by them - the Appellant is entitled to pay reduced...

Quick Updates: