Penalty - suo motu revision of order passed by learned ...

Commissioner Revises Order, Imposes Penalties u/ss 77 & 78, Finance Act 1994 on Service Tax Regulations.

September 4, 2012

Case Laws Service Tax AT

Penalty - suo motu revision of order passed by learned Commissioner under Section 84 of the Finance Act, 1994 imposing penalty under section 77 of the said Act followed by penalty under Section 78 - AT

View Source

← Previous Next →

Penalty - suo motu revision of order passed by learned ...

Commissioner Revises Order, Imposes Penalties u/ss 77 & 78, Finance Act 1994 on Service Tax Regulations.

September 4, 2012

Case Laws Service Tax AT

You may also like:

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...

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...

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...

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...

Demand of service tax from the Sub-contractor - Demand of service tax with interest confirmed - Levy of penalty u/s 77 & 78 waived invoking the provisions of section 80- AT

CESTAT upheld the levy of service tax on renting of immovable property, rejecting appellant's contention that such activity cannot be considered a service. The Tribunal...

Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had in fact recovered Service Tax periodically from the service recipient. Not only that such service tax...

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

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

Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT

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...

Service tax demand and interest were raised on the amount towards provident fund. Penalties u/ss 76, 77, and 78 of the Finance Act, 1994 were imposed. The extended...

Levy of penalty u/s 77 & 78 of the Finance Act, 1994 - validity of invocation of Section 80 by learned Commissioner (Appeals) for setting aside penalties while...

Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for...

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...

Quick Updates: