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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Imposition of penalty - Except mere allegation of suppression, ...

Case Laws     Service Tax

November 29, 2016

Imposition of penalty - Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment of tax - No penalty - AT

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  1. Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment...

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  9. Penalty u/s 271 - Defective notice - the allegation should be specific and clear in the penalty notice also because the assessee has to submit reply in the course of...

  10. Levy of penalty - Both the lower authorities have erred in confirming the penalty as it is a settled principle that when tax is paid along with interest before issuance...

  11. Quantum of penalty - suppression of taxable turnover - imposition of penalty at 200% was excessive and levy of penalty at 100% would meet the ends of justice.

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  13. Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT

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  15. Penalty u/s 117 - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - The imposition of penalty under Section 117 of...

 

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