Levy of Penalty - Short payment of service tax - Suppression of ...

Service Tax Penalty Waived u/s 80 Due to Reasonable Cause Despite Initial Suppression of Facts Claim.

November 11, 2015

Case Laws Service Tax AT

Levy of Penalty - Short payment of service tax - Suppression of facts - Section 73(3) is not applicable in the case where suppression of fact is established - However, appellant has made reasonable cause for invoking of Section 80, penalty waived - AT

View Source

← Previous Next →

Levy of Penalty - Short payment of service tax - Suppression of ...

Service Tax Penalty Waived u/s 80 Due to Reasonable Cause Despite Initial Suppression of Facts Claim.

November 11, 2015

Case Laws Service Tax AT

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...

Waiver of penalty u/s 80 - reasonable cause - delayed payment of service tax on Intellectual property rights service - adjudicating authority held that there was some...

Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT

Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

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

Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

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...

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

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...

Penalty u/s 76, 77 & 78 - non-payment of service tax due to financial hardship - there was a reasonable cause and the case of the Appellant is covered by the provisions...

Levy of penalty u/s 77 and 78 of FA - there was no suppression of fact with an intention to evade payment of tax, established in this case. Since the Appellant has...

Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for...

The assessee had not obtained and furnished the Audit Report from the Accountant within the due date. The Tribunal held that the levy of penalty u/s 271B is not...

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...

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 -...

Quick Updates: