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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Penalties under both Sections 76 and 78 were imposable ...

Case Laws     Service Tax

June 10, 2014

Penalties under both Sections 76 and 78 were imposable simultaneously on the respondents for failure to pay service tax for the period prior to 10.05.2008 although show cause notices were issued to them in the year 2010/2011 - AT

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  7. 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....

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  9. 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

  10. 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...

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  12. Franchisee service - Business auxiliary service - for failure to pay service tax in time, the appellant is liable to penalty u/s 76. - AT

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