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How to make new section 76 and 78 attractive?

Service Tax - By: - vasudevan unnikrishnan - Dated:- 27-6-2015 - As we know, the discretion in imposing penalty under 76 and 78 has been taken away and section 80 stands abolished from 14/05/2015. Simultaneously,the sections 76 and 78 has been revise .....

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, even after the receipt of the adjudication orders . There was an amnesty for all the pending SCNs till 14/06/2015, in terms of section 78B.There was no much publicity for this.However, by all means,there would have been very few takers. Even hereaf .....

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gh the section 67(2) clearly provides that wherever the demands are raised relying on the amount received ,the benefit of Cum duty has to be allowed,in practice,almost all the SCNs and orders deny this.This results in the excess demand and thus depri .....

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all SCNs . The scrutiny of ST3 returns,verification of balance sheets etc are now left to the audit parties and the role of Range officers in such work or providing proper guidence to the needy assessees is alarmingly missing, now a days. Admittedly .....

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the dept. This is a clear case of misuse of process of law,especially when these demands are revenue neutral.In the recent apex court judgment in the case of Nirlon Limited Vs, CCE,Mumbai, 2015 (5) TMI 101 - SUPREME COURT, it has been ordered that in .....

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