Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had ...

Penalties Imposed for Failing to Deposit Service Tax u/ss 77 and 78; Nil Liability Declared in Returns.

July 11, 2015

Case Laws Service Tax HC

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 was not deposited with the Government in the returns filed it was declared that Service Tax liability was nil - levy of penalty confirmed - HC

View Source

← Previous Next →

Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had ...

Penalties Imposed for Failing to Deposit Service Tax u/ss 77 and 78; Nil Liability Declared in Returns.

July 11, 2015

Case Laws Service Tax HC

You may also like:

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...

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...

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...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

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...

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...

Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing...

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

Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation...

Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT

The Service Tax liability on ‘Management Consultancy Services' was in nascent stage when the Audit Party brought to the knowledge of appellant that Service Tax liability...

Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section...

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

CESTAT upheld the levy of service tax on renting of immovable property, rejecting appellant's contention that such activity cannot be considered a service. The Tribunal...

Quick Updates: