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Service Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Waiver of penalty u/s 80 - Section 80 has the overriding effect ...


Section 80 Allows Full Waiver of Service Tax Penalties, No Partial Reductions Below Minimum Allowed.

November 26, 2011

Case Laws     Service Tax     HC

Waiver of penalty u/s 80 - Section 80 has the overriding effect and therefore penalty can be waived but can not be reduced below the minimum.... - HC

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  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. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

  3. Waiver of penalty or benefit of reduced penalty @25% - Appellant has shown reasonable cause for non payment of service tax and considering facts that the appellant has...

  4. Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,...

  5. 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...

  6. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT

  7. Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

  8. Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT

  9. Waiver of Penalty u/s 80 - Whether ignorance of law can be a reasonable cause for allowing benefit of waiving penalties under Section 80 of the Finance Act, 1994 -...

  10. Minimum Alternate Tax (MAT) u/s 115JB - interpretation - reduction of exempted income u/s 80-IB from book profit u/s 115JB - not allowed - HC

  11. Waiver of penalty u/s 80 - service tax - There is no absolute discretion to waive the penalty - SC

  12. 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

  13. Waiver of penalty - since Service tax liability was discharged voluntarily it is a fit case as sufficient cause has been shown by the appellant for invoking Section 80 - AT

  14. Invokation of Section 80 of the Finance Act, 1994 and immunity from penalty under Section 78 of the Act - Levy of service tax being an indirect tax mechanism hardship is...

  15. Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC

 

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