Penalty u/s 78 - Once it is categorically held by Commissioner ...

Case Laws Service Tax

May 8, 2015

Penalty u/s 78 - Once it is categorically held by Commissioner (Appeals) that appellant was under a bonafide belief that service tax as demanded was not payable, then a view can not be entertained that the facts will justify imposition of penalty under Section 78 of the Finance Act, 1994 - AT

View Source

← Previous Next →

Penalty u/s 78 - Once it is categorically held by Commissioner ...

Case Laws Service Tax

May 8, 2015

You may also like:

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...

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...

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...

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

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

Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped...

Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had in fact recovered Service Tax periodically from the service recipient. Not only that such service tax...

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...

Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

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...

Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set...

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...

Quick Updates: