Home Highlights April 2013 Year 2013 This

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1. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

2. Levy of penalty - Waiver u/s 80 - it is seen that whatever tax is paid by the appellant is available to them as Cenvat credit. In such a situation, being a big company,...

3. Waiver of penalty - Relief u/s 80 of Finance Act – Payment of service tax on GTA service in cash and taking its cenvat credit by an assessee, eligible to take cenvat...

4. 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...

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

6. Penalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax on GTA under reverse charge method was adjusted with cenvat credit - later paid in case at the instance of...

7. 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...

8. 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,...

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

10. 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

11. Penalty - Waiver of penalty u/s 80 - liability of service tax and a penalty u/s 78 - no force in the contention of the appellant that the penalty should not be levied...

12. 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...

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. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

15. Cenvat credit – credit of service tax paid on GTA service while claiming the same as re-reimbursement of expenses for providing Business auxiliary services - credit not...