Levy of penalty for Delay of payment of service tax due to Bank ...

Case Laws Service Tax

January 19, 2016

Levy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - no case of deliberate default or contumacious conduct, is made out against the Appellant - Penalty dropped - AT

View Source

← Previous Next →

Levy of penalty for Delay of payment of service tax due to Bank ...

Case Laws Service Tax

January 19, 2016

You may also like:

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Benefit of reduced penalty of 15% u/s 28(5) - Delay in payment of penalty due to Public Holiday - The appellant voluntarily paid the differential BCD and interest upon...

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...

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is...

CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

Levy of interest for delay of 1 day in deposit of TDS - the assessee had deposited the amount with the authorized bank within the due date, however, due to technical...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

Levy of penalty - delay in payment of cess - delay occurred due to financial hardships, the instalments due to the banks, payment of wages etc., There was no intention...

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...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

CENVAT Credit - Input Services - the insurance service provided by the Deposit Insurance Corporation to the banks is an “input service” and CENVAT credit of service tax...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

Quick Updates: