Home Highlights February 2017 Year 2017 This

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1. Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot...

2. Penalty u/s 76 of FA, 1994 - delay in payment of service tax due to financial crisis - the head office has not release the fund, the appellant could not be pay service...

3. Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because...

4. Penalty u/s 76 and 78 of FA - continuous default in paying service tax - statute has provided for cases/situations where there is a possibility of payment of Service Tax....

5. 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

6. 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...

7. Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no...

8. Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected...

9. Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any...

10. 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...

11. Imposition of penalty u/s 76 and 78 of FA - There was an ignorance on the part of the assessees regarding the service tax liability on import of services from outside...

12. Imposition of penalty u/s 76 - Delay in payment of service tax - There is delay involving 41 days, 10 days, 61 days and 31 days. Delays have continued over many months....

13. Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section...

14. Levy of penalty u/s 76 and 78 - waiver u/s 80 - delay in payment of service tax - penalty imposed on the Respondents under Section 78 of the Finance Act, 1994, is to be...

15. 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...