Penalty u/s 78 - suppression with intent to evade payment of ...

Case Laws Service Tax

April 24, 2018

Penalty u/s 78 - suppression with intent to evade payment of service tax - appellant has immediately paid the amount of service tax alongwith interest - It shows that there was no positive act of suppression on the part of the appellant - no penalty - AT

View Source

← Previous Next →

Penalty u/s 78 - suppression with intent to evade payment of ...

Case Laws Service Tax

April 24, 2018

You may also like:

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...

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...

Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay...

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...

Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay...

Validity of SCN - Penalty u/s 78 - if there is no suppression or collusion or willful misstatement with an intent to evade service tax and the required amount of the...

Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

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...

Penalty u/s 78 of FA - Tax paid on being pointed out - The conduct of the appellant of prompt payment of Service Tax immediately after gaining knowledge about its...

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

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

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...

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...

Quick Updates: