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 November 2018 Year 2018 This

Penalty u/s 77, 78 and under Rule 7(C) - delayed payment of ...

Case Laws     Service Tax

November 29, 2018

Penalty u/s 77, 78 and under Rule 7(C) - delayed payment of service tax - appellant approached their customer and requested them to pay service tax but their client did not pay the service tax on the ground that they were exempt being a charitable institution - No penalty.

View Source

 


 

You may also like:

  1. 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...

  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. Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

  4. Penalty under section 77(c) on Director - delay in payment of service tax - No provision for imposing personal penalty on the Director - AT

  5. Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there...

  6. 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...

  7. 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...

  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. Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section...

  10. Imposition of penalties under Section 78 & 77(1a) and 77(2) of the Finance Act, 1994 - Taxable services of 'Erection, Commissioning or Installation' service received...

  11. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

  12. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

  13. 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...

  14. Benefit of reduced penalty of 15% u/s 28(5) - Delay in payment of penalty due to Public Holiday - The appellant voluntarily paid the differential BCD and interest upon...

  15. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

 

Quick Updates:Latest Updates