Home Highlights February 2015 Year 2015 This

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1. 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...

2. 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...

3. 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

4. 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...

5. 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...

6. 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...

7. Levy of penalty u/s 76 and 78 - waiver u/s 80 - delay in payment of service tax - penalty imposed on the Respondents under Section 78 of the Finance Act, 1994, is to be...

8. 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....

9. Penalty - service tax with interest was deposited before issuance of SCN - the assessee has not committed any illegality in not depositing any penalty amount. Penalty...

10. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

11. 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

12. Restoration of penalty imposed u/s 76, 77 and 78 of FA - On being pointed out, the assessee has immediately paid the service tax along with interest. Given this factual...

13. Penalty u/s 76 & 78 - short payment of service tax - once in a year, the appellant themselves reconcile the statements and discharge the differential service tax...

14. Imposition of penalty u/s 76 and 78 of FA - There was an ignorance on the part of the assessees regarding the service tax liability on import of services from outside...

15. 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