Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Imposition of penalty - Liability of Service tax - Dredging ...


Penalty Waived for Misinterpretation of Service Tax on Mithi River Dredging Under Finance Act, 1994.

June 1, 2016

Case Laws     Service Tax     AT

Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994 - No penalty - AT

View Source

 


 

You may also like:

  1. 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...

  2. Dredging Service - Section 65(36)(a) - appellant’s main contention is that the work done by them in respect of the the Mithi River is not a River but a Nalla - demand...

  3. Prima facie, consider ‘Mithi River' to be a ‘river' and the activities undertaken by the appellant herein to be dredging of river falling within the definition of this...

  4. Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration...

  5. Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and...

  6. Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the...

  7. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

  8. Levy of Dredging Services provided to Dredging Corporation of India (DCI) for Sethu Samudram Project and Dhamra Port Company Ltd., and also on certain services imported...

  9. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

  10. 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...

  11. 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...

  12. 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...

  13. CENVAT Credit - input services - Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by...

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

  15. 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

 

Quick Updates:Latest Updates