GST Helpdesk   Subscription   Demo   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 →

2017 (5) TMI 765 - CESTAT HYDERABAD

2017 (5) TMI 765 - CESTAT HYDERABAD - TMI - Penalty u/s 76 - commercial training or coaching services - advertising agency services - Held that: - it is a settled law that the imposition of the penalty is a discretion which has been exercised judicially in this case - the question of taxability on the two services is an interpretational one and hence by invoking provisions of Section 80 of the FA, 1994, the penalty is set aside - appeal dismissed - decided against Revenue. - ST/21131/2014 - A/30 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Heard the Ld. DR and perused the records. 4. On perusal of records, it transpires that the respondent had been issued a show cause notice for the demand of service tax liability on commercial training or coaching services and advertising agency services. The said demand got confirmed by an Order-in-Original dated 28.09.2012, vide which the adjudicating authority confirmed the demand raised along with interest and also imposed penalties under section 76 and 77 of the Finance Act, 1994. Aggrieve .....

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)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

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

More Notifications


Latest Circulars:

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

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

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