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1. Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -...

2. Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

3. Penalty u/s 76 & 78 - Failure to remit tax - no direction can be issued to keep in abeyance the demand of tax assessed and penalty levied, on that ground, under Article...

4. Levy of penalty u/s 78 of the Finance Act, 1994 - appellant had collected ocean freight charges from their clients at a marked up value - The Revenue has erred in...

5. Levy of penalty u/s 78 of FA - allegation of evasion of service tax - The assessee being a public sector undertaking of the Government of India is an additional factor...

6. Levy of Surcharges for promoting indigenous and local business. - In the absence of such an objective in the Budget Speech, the stand taken by the State cannot be...

7. Levy of penalty u/s 78 - once the taxes have been paid, along with interest, the entire proceedings under the Finance Act, 1994 are concluded.

8. 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

9. 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

10. Levy of penalty - appellant puts on record that they have paid 25% of penalty under Section 78 and undertakes not to claim refund of the same - Relief granted to assessee - AT

11. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

12. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

13. Levy of penalty u/s 78 - entire facts were available on record and on this there is no dispute; nor is there any contrary finding by the adjudicating authority. The...

14. During the impugned period, the issue whether Renting of Immovable Property is subject to levy of service tax, was under litigation - the matter is still pending before...

15. Levy of penalty - service tax and interest were paid before issue of show cause notice - scope of section 73(3) - assessee is not liable to pay any penalty under such...