Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Substitution of new section for section 78- Penalty for failure to pay service tax for reasons of fraud, etc.

Section 114 - Act - SERVICE TAX - Finance Act - Section 114 - Substitution of new section for section 78 114. For section 78 of the 1994 Act, the following section shall be substituted, namely:- Penalty for failure to pay service tax for reasons of f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under the proviso to sub-section (1) of section 73 shall, in addition to the service tax and interest specifi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the period beginning with the 8th April, 2011 upto the date on which the Finance Bill, 2015 receives the assent of the President (both Days inclusive), the penalty shall be fifty per cent of the service tax so determined. . Provided further that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pect of such service tax, interest and penalty shall be deemed to be concluded; (ii) the date of receipt of the order of the Central Excise Officer determining the amount of service tax under sub-section (2) of section 73, the penalty payable shall b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he purposes of this sub-section, specified records means records including computerised data as are required to be maintained by an assessee in accordance with any law for the time being in force or where there is no such requirement, the invoices re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version