Home Highlights August 2018 Year 2018 This

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1. Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is...

2. 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...

3. Jurisdiction of Commissioner - Commissioner under his revisionary power has issued SCN, imposing penalty, by invoking extended period of limitation - Penalty u/s 76, 77...

4. 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

5. Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

6. 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...

7. Restoration of penalty imposed u/s 76, 77 and 78 of FA - On being pointed out, the assessee has immediately paid the service tax along with interest. Given this factual...

8. 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...

9. Imposition of penalties u/s 76, 77 and 78 - Service tax payment on reverse charge basis is available as Cenvat Credit - In a Revenue neutral situation no intention to...

10. 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....

11. Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT

12. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

13. Penalty u/s 77(2) & 78 of the Finance Act, 1994 - The issue is a bonafide dispute of legal interpretation of the newly introduced provision coupled with transaction...

14. Waiver of penalty u/s 80 - levy of penalty u/s 76 and 77 and 78 - Assessee has stated that they were under the impression that the service rendered by them will not be...

15. Levy of penalty u/s 78 of FA - allegation of evasion of service tax - The assessee being a public sector undertaking of the Government of India is an additional factor...