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Service Tax - Highlights / Catch Notes

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Waiver of penalty - appellant-assessee suppressed the facts ...

Service Tax

March 25, 2016

Waiver of penalty - appellant-assessee suppressed the facts from the Revenue with an intention to evade payment of service tax and when when there are malafides proved on the part of the appellant-assessee, they would not be entitled to take the benefit of provisions of Section 73(3)(4) ibid. - AT

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  8. Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay...

  9. Levy of penalties u/s 77 and 78 of the Finance Act, 1994 - An assessee who has suppressed figures in their account or issued parallel invoices so as to evade the payment...

  10. Extended period of limitation - The Appellant concealed the correct taxable amount with the service tax department, until the Departmental officers initiated an inquiry...

  11. Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  12. Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic...

  13. Rent-a-cab service - allegation that they have deliberately suppressed the material facts with intent to evade payment of service tax - The appellant providing several...

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  15. Penalty u/s 76 and 78 of Finance Act, 1994 – There was suppression of material facts with intention to evade payment of service tax as it was already collected from...

 

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