Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Dato Seri Shahril Shamsuddin Versus Commissioner of Service Tax, Mumbai-VII

2016 (3) TMI 781 - CESTAT MUMBAI

Imposition of penalty - Section 78A of the Finance Act, 1994 - Held that:- this Section cannot be invoked for any aberrations by the assessee prior to 10.05.2013 as it was brought into statute with effect from 10.05.2013. Therefore, penalty is not im .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ian, Adv For the Respondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per M. V. Ravindran When this matter was called out we find that the issue involved in this case lies in a narrow compass accordingly we take up the application for disposal. 2. On pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lant against personal penalty imposed by the adjudicating authority under the provisions of Section 78A of the Finance Act, 1994. The appellant is a President and Group CEO of one of the assessee M/s Sarku Engineering Service. The adjudicating author .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Finance Act, 1994 was brought into statute of Finance Act, 2013 with effect from 10.05.2013 and cannot be invoked for the aberrations of the assessee Company for the earlier period for which tax liability has been confirmed. 5. On perusal of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntraventions, namely:- (a) evasion of service tax; or (b) issuance of invoice, bill or, as the case may be, a challan without provision of taxable service in violation of the rules made under the provisions of this Chapter; or (c) availment and utili .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version