Imposition of penalty - tax collected but not deposited to the ...

Case Laws Service Tax

February 9, 2019

Imposition of penalty - tax collected but not deposited to the Government - financial difficulty can never be a justification for not remitting or depositing the collected tax in Government Treasury - levy of penalty confirmed.

View Source

← Previous Next →

Imposition of penalty - tax collected but not deposited to the ...

Case Laws Service Tax

February 9, 2019

You may also like:

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

Imposition of penalty u/s 78 - Unable to understand that how the collected amount, which was required to be deposited, can lead to any financial hardship on the part of...

Penalty proceedings u/s 271(1)(c) - Failure of the assessee to explain the source of cash deposit in the bank account - burden of proof - The ITAT acknowledged the...

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...

Imposition of penalty u/s 78 - delay in payment of tax - Financial hardship cannot be pleaded against penal action when the tax collected is not remitted to the...

Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot...

Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is...

Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax...

Failure to pay tax - financial difficulty - repeated failure - keeping in mind that financial difficulties of appellant have escalated to a point that they have had...

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established...

Levy of penalty - it is seen that the assessee did not make a single attempt for more than a year to seek clarification. It is evident that the assessee in the meantime...

Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;...

Imposition of penalty u/s 78 - the amount of service tax collected wrongly but not deposited with the government - due to the service being not taxable at the relevant...

Quick Updates: