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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Waiver of penalty u/s 80 - service tax was paid at the instance ...


Service Tax Penalty Waived u/s 80 Due to Payment After Audit; Departmental Coordination Issues Cited.

November 3, 2015

Case Laws     Service Tax     AT

Waiver of penalty u/s 80 - service tax was paid at the instance of Audit team - discrepancy occurred due to lack of co-ordination between the two Departments of the assessee - penalty set aside - AT

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  10. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

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

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