GST Helpdesk Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (9) TMI 486 - CESTAT CHANDIGARH

2016 (9) TMI 486 - CESTAT CHANDIGARH - 2017 (47) S.T.R. 266 (Tri. - Chan.) - Imposition of penalty - Section 78 of the Finance Act, 1994 - Service tax not paid on Man Power Recruitment or Supply Agency - period involved is 2009-2010 and 2010-2011 - appellant paid service tax alongwith interest and 1% of service tax as penalty in terms of section 73(4A) of the Finance Act, 1994 as soon as it realized about the same - Held that:- the provisions of section 73 (4A) came into force w.e.f 08.04.2011 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s the appellant has already paid the penalty as per Provisions of Section 73 (4A) of the Act, therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - Appeal disposed of - ST/12/2016 (SM) - Final Order No. A/60949/2016-SM(BR) - Dated:- 8-7-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Om Prakash Advocate - for the appellant Sh. Harvinder Singh, AR - for the respondent ORDER This appeal has been filed by the appellant for setting aside the penalty imposed in the impug .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

penalty in terms of section 73 (4A) of the Finance Act, 1994. Later on, a show cause notice dated 02.01.2013 was issued for appropriation of the amount already paid and imposed penalty under Section 78 of the Finance Act, 1994. The matter was adjudicated. The amount has already been paid an appropriate amount and the penalty equal to the amount service tax confirmed and penalty of ₹ 15,000/- was also imposed under Section 77 of the Finance Act, 1994. Aggrieved from the said order to imposi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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