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 May 2017 Year 2017 This

Penalty u/s 78 of FA - waiver of penalty - The appellants ...

Case Laws     Service Tax

May 3, 2017

Penalty u/s 78 of FA - waiver of penalty - The appellants contention that section 73(3) is applicable in their case is not correct - Once, the ingredients of section 73(4) are present the provisions of section 73(3) are not applicable - AT

View Source

 


 

You may also like:

  1. Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct...

  2. 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...

  3. Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

  4. Levy of penalty u/s 78 of FA - the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the...

  5. Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got...

  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. 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...

  8. The case involved a dispute regarding the entitlement to a reduced penalty under the second proviso to Section 78(1) of the Finance Act 1994. The appellant had not...

  9. Waiver of penalty imposed u/s 77 & 78 of the FA, 1994 - Construction of Residential Complex Services - as the data of taxable value was correctly declared by the...

  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 78 of the FA, 1994 - appellant had correctly advised not to challenged the invocation of the extended period of limitation for recovery of service tax though...

  12. Levy of penalty - When the audit was conducted, the appellant had paid service tax on the rent received as on 24.01.2012 in respect of the shops in the mall. This amount...

  13. Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business...

  14. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

  15. Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under...

 

Quick Updates:Latest Updates