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 July 2019 Year 2019 This

Waiver of penalty u/s 80 - the assessee will have to demonstrate ...

Case Laws     Service Tax

July 19, 2019

Waiver of penalty u/s 80 - the assessee will have to demonstrate that there are reasonable grounds to suggest that the amount received as a Subcontractor is not liable for the service tax. Mere assumption is not sufficient - Penalty cannot be set aside

View Source

 


 

You may also like:

  1. Waiver of Penalty u/s 80 - Whether ignorance of law can be a reasonable cause for allowing benefit of waiving penalties under Section 80 of the Finance Act, 1994 -...

  2. Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT

  3. 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....

  4. Delayed filings of return - Penalty u/s 76 - claim of relief for waiver of penalty u/s 80 - Since no acceptable cause or reason had been shown by the appellant for...

  5. Waiver of penalty or benefit of reduced penalty @25% - Appellant has shown reasonable cause for non payment of service tax and considering facts that the appellant has...

  6. Waiver of penalty u/s 80 - penalty imposed u/s 78 for short payment - Further no bonafide could be proved as no reasonable ground could be shown by the respondent. -...

  7. Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

  8. The assessee was levied penalty u/s 271B for delay in filing the audit report u/s 44AB within the stipulated time. The assessee contended that the invoices and other...

  9. Waiver of penalty u/s 80 – once the adjudicating authority has exercised his discretion for setting aside the penalty under Section 80 of the Finance Act, 1994, that...

  10. Waiver of penalty u/s 80 - ill-health of the mother of the assessee's partner cannot be considered as a reasonable cause so as to invoke the provisions of Section 80 of...

  11. Penalty u/s 77 - Waiver of penalty u/s 80 - no reasonable cause shown - what prevented them from making payment of service tax when the same has been recovered from the...

  12. Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got...

  13. Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,...

  14. Waiver of penalty u/s 80 - service tax - There is no absolute discretion to waive the penalty - SC

  15. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

 

Quick Updates:Latest Updates