Home Highlights June 2015 Year 2015 This

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1. Penalties under Section 76, 77 & 78 - when the entire amount of service tax alongwith interest and 25% penalty is paid before the issue of Show Cause Notice then there...

2. Penalty u/s 76, 77 & 78 - service tax was paid before issuance of show cause notice - although the Show cause notice was issued to the respondent which was not required...

3. Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade...

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

5. Penalties under Sections, 76, 77 and 78 - Issue of SCN u/s 73 - service tax liability along with interest is charged before the issue of show cause notice - Penalty...

6. Penalty under Section 76, 77 or 78 - respondents got themselves registered with the Revenue suo motu and paid the service tax along with interest before the issue of...

7. Penalty u/s 76 & 77 - taxes has been paid even before the issuance of show cause notice - penalty is imposable even in cases where tax is paid before issuance of show...

8. Penalty u/s 76, 77 & 78 - the show-cause notice should not have been issued especially when the appellant paid the Service Tax within a week of being pointed out - no penalty - AT

9. Penalty u/s 76, 77 & 78 - Payment of service tax before issuance of SCN - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and...

10. 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...

11. 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....

12. Validity of SCN - Penalty u/s 78 - if there is no suppression or collusion or willful misstatement with an intent to evade service tax and the required amount of the...

13. Restoration of penalty imposed u/s 76, 77 and 78 of FA - On being pointed out, the assessee has immediately paid the service tax along with interest. Given this factual...

14. Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

15. Penalty u/s 76 & 78 - Entire amount due paid before issuance of SCN - case was also covered by Section 73(3) of the Finance Act 1994 and there was no need to issue show...