Home Highlights June 2014 Year 2014 This

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1. 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...

2. 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

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. Directions to keep in abeyance the summons issued - There is no certainty that the pandemic will abate by 15.07.2021, we are of the view that, for the moment, the...

5. Penalty u/s 76 and 78 of FA - continuous default in paying service tax - statute has provided for cases/situations where there is a possibility of payment of Service Tax....

6. Since the penalties imposed under Section 76 is upheld, penalties imposed under Section 78 cannot be justified, Hence the penalties imposed u/s 78 is set aside - In the...

7. 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...

8. Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

9. Imposition of penalties for the period 2007-08 to 2010-11 - Sections 76 & 78 of the Finance Act, 1994 - if the show cause notices are issued after the date of...

10. Penalty under Section 76 and 78 simultaneously -show cause notice is issued to the appellant on 18.6.2008 and whereas the amendment to Section 78 was carried out on...

11. Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the...

12. Simultaneous Penalty u/s 76 and 78 of FA - The entire tax along with interest and penalty at 25% of tax demand is paid immediately upon issue of SCN and before...

13. Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with...

14. Penalty u/s 76 & 78 - provisions of Section 78 having been invoked and penalty imposed, Section 76 penalty may not be justified - AT

15. Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some...