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1. 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...

2. Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit...

3. 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...

4. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

5. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

6. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

7. 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...

8. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

9. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

10. Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set...

11. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

12. 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...

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

14. 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...

15. Penalty - service tax with interest was deposited before issuance of SCN - the assessee has not committed any illegality in not depositing any penalty amount. Penalty...