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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Penalty under section 77(c) on Director - delay in payment of ...


Director Not Personally Liable for Service Tax Delay Penalty u/s 77(c); No Legal Basis for Personal Penalty.

July 19, 2012

Case Laws     Service Tax     AT

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

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  1. 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...

  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. 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...

  4. The HC quashed attachment orders dated 19.01.2013, 17.02.2014, and 01.05.2015 against directors' personal properties under the Gujarat Value Added Tax Act, 2003....

  5. 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...

  6. The director's remuneration in the form of commission based on a percentage of the company's total profit is not subject to service tax under the reverse charge...

  7. Levy of personal Penalty u/r 77(2) - non payment of service tax by the company - directors and employees of the KAL are not liable to discharge the service tax liability...

  8. 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...

  9. When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

  10. 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...

  11. CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

  12. Remuneration paid to whole-time directors employed by the company is not liable to service tax, as it is considered salary. However, sitting fees paid to non-employed...

  13. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

  14. Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

  15. 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...

 

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