Imposition of penalty u/s 78 - mere non-payment of short-payment ...

Case Laws Service Tax

March 8, 2019

Imposition of penalty u/s 78 - mere non-payment of short-payment of duties or taxes cannot be construed as with an intent to evade duties/taxes. There must be something more than mere failure to pay taxes for invoking the provisions of Section 78 ibid.

View Source

← Previous Next →

Imposition of penalty u/s 78 - mere non-payment of short-payment ...

Case Laws Service Tax

March 8, 2019

You may also like:

Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

Imposition of penalty u/s 78 - based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. -...

Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of...

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...

Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

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...

Imposition of penalty - non/short payment of service tax - The penalty imposed U/s 78 of the Act is set aside noticing that the Appellant has already filed returns,...

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article

Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no...

Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.

Levy of Penalty u/s 78 of FA - There are no positive evidence has been brought on record in the entire proceedings that non-payment of tax was attributable to reasons to...

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

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

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....

Imposition of penalty u/s 78 of FA, 1994 - mere failure to take registration or mere non-filing of returns cannot be considered as suppression of facts - penalty waived...

Quick Updates: