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 April 2017 Year 2017 This

Penalty - There was sufficient evidence to establish that the ...

Case Laws     Service Tax

April 21, 2017

Penalty - There was sufficient evidence to establish that the respondent is guilty of suppression of facts - The law laid u/s 78 of the FA, 1994 mandates imposition of equal penalty when suppression of facts are established. - AT

View Source

 


 

You may also like:

  1. Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is...

  2. Penalty u/s 78 of FA - apart from a mere sentence that there is prima facie case of suppression of facts and intention to evade payment of service tax, there is no...

  3. Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

  4. 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...

  5. Levy of penalty u/s 78 of FA - Since the elements of fraud, mis-statement or suppression of facts etc. with an intent to evade service tax are not present in the matter...

  6. Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

  7. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

  8. Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of...

  9. Penalty u/s 78 of the Finance Act, 1994 - Once all the facts are reflected in the ST-3 Returns as well as in the Balance Sheet, the allegation of suppression of facts is...

  10. Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

  11. Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.

  12. Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT

  13. Levy of penalty u/s 78 of the Finance Act, 1994 - No independent reasons have been given by the first appellate authority to confirm the penalty under Section 78 of the...

  14. Penalty u/s 76 and 78 of FA - the act of appellant of concealing relevant documents despite being afforded with the opportunity is definitely a positive act on his part...

  15. 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...

 

Quick Updates:Latest Updates