Home Highlights June 2015 Year 2015 This

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1. 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...

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

3. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

4. 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...

5. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

6. 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...

7. 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...

8. Penalty under Sections 76, 77 and 78 - before issue of show-cause notice, the entire amount of tax was paid and before issue of adjudication order, interest was also...

9. 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...

10. 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.

11. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

12. Waiver of penalty imposed under Section 76 of the Finance Act, 1994 - appellant have discharged the entire service tax along with interest prior to issuance of show...

13. Penalty u/s 76 - there is no distinction between habitual and one time offenders u/s 73(3) - penalty u/s 76 is not imposable when the service tax liability alongwith...

14. 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

15. 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...