Penalty u/s 76 & 78 - Entire amount due paid before issuance of ...

Case Laws Service Tax

September 19, 2015

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 cause notice in this case. Appellant is also eligible for the benefit of Section 80 of the Finance Act 1994 - AT

View Source

← Previous Next →

Penalty u/s 76 & 78 - Entire amount due paid before issuance of ...

Case Laws Service Tax

September 19, 2015

You may also like:

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...

Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

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...

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....

Penalty - service tax with interest was deposited before issuance of SCN - the assessee has not committed any illegality in not depositing any penalty amount. Penalty...

Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business...

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...

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...

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

Levy of penalty u/s 76 and 78 of the Finance Act, 1994 - taxability of Sale of Space or Time for Advertisement - it is a case of bonafide mistake - no penalty - AT

Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

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...

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....

Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the...

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...

Quick Updates: