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 June 2012 Year 2012 This

ST - Whether the penalty imposable under the Finance Act, 1994 ...


High Court Rules Penalties Under Finance Act, 1994, Are Not Automatic; Specific Circumstances Required for Service Tax Violations.

June 5, 2012

Case Laws     Service Tax     HC

ST - Whether the penalty imposable under the Finance Act, 1994 is automatic – Held no - HC

View Source

 


 

You may also like:

  1. Whether levy of penalty u/S 271(1)(c) of the Income Tax Act is automatic – Imposition of penalty is not automatic. - HC

  2. CESTAT, an Appellate Tribunal, considered a case involving penalty u/s 114AA of the Customs Act, 1962 on a co-noticee who is a Partner in a Customs Broker firm for...

  3. Penalty u/s. 271(1)(c) - recording of specific finding or not? - In para 7 of the penalty order u/s. 271(1)(c), the Assessing Officer held that it is found to be a fit...

  4. Penalty u/s 271 - Defective notice - the allegation should be specific and clear in the penalty notice also because the assessee has to submit reply in the course of...

  5. The Appellate Tribunal examined the validity of penalty proceedings u/s 270A due to the failure to specify relevant clauses. It was held that the penalty proceedings...

  6. Penalty u/s 271(1)(c) was imposed for denying deduction u/s 80DD for a disabled person with over 80% disability. The assessee, a retired individual, had submitted...

  7. Assessee failed to justify receipt discrepancy between ITR and Form 26AS, AO made addition considering it as fees for technical services and imposed penalty u/s 270A for...

  8. Penalty u/s. 271(1)(c) is one such consequence, saved of course u/s. 273B on proving a reasonable cause, which is a reiteration of the principle that though a strict...

  9. Penalty order passed u/s 271AAA - disclosure of undisclosed jewellery and cash - The levy of penalty in not automatic and not mandatory. - considering the facts...

  10. FDI - Automatic route or not - Inward remittances made into India in the year 2008, through normal banking channels - bidding of IPL - The present case cannot be...

  11. Monetary limit for filing of appeal by revenue in case of penalty - Penalty u/s 271(1)(c) on bogus purchases - Quantum proceedings and penalty proceedings are...

  12. Penalty u/s. 271(l)(c) - The words may direct that such person shall pay by way of penalty in section 271 leave a certain amount of discretion in imposition of penalty...

  13. AO imposed penalty under s.270A for unsubstantiated business expenses including advertising, development, land, and excavation charges, which were disallowed from...

  14. Classification of imported goods - LC PUFA Mix Oil with Sofinol (edible grade) - whether to be classified under CTH 15079010 or CTH 15179090 - importer misclassified...

  15. Penalty u/s 271(1)(c) - maximum penalty @ 300% - Defective notice - non specification of any specific limb or clause - AO has conclusively held in the penalty order that...

 

Quick Updates:Latest Updates