Levy of Service tax alongwith interest and penalty - interchange ...

Case Laws Service Tax

December 13, 2021

Levy of Service tax alongwith interest and penalty - interchange fee - notices covered periods prior to 01.07.2012 and also thereafter - double taxation - Split Judgement:- Justice K.M. JOSEPH allowed the revenue appeal based on detailed discussion. - Justice S. RAVINDRA BHAT Dismissed the revenue appeal based on detailed discussion. - SC

View Source

← Previous Next →

Levy of Service tax alongwith interest and penalty - interchange ...

Case Laws Service Tax

December 13, 2021

You may also like:

Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

The Supreme Court held that the acquiring bank should pay service tax on the entire Merchant Discount Rate (MDR), which includes the interchange fee payable to the...

Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

Levy of penalty for delayed payment of service tax - no show cause notice could be issued for imposition of penalty when service tax alongwith interest is paid before...

Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

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...

Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

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

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

Import of services - reverse charge - payment of arrangement fees, underwriting fees, agency fees and legal fees as also out of pocket expenses - demand of service tax...

Quick Updates: