Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Penalty u/s 78 - Changeability of service tax on rent income ...


Service Tax Penalty on Rent Income u/s 78 Overturned by Court Decision.

May 22, 2013

Case Laws     Service Tax     AT

Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - AT

View Source

 


 

You may also like:

  1. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

  2. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

  3. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  4. Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

  5. Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay...

  6. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  7. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  8. Appellant registered for providing cab operator's service rented vehicles to clients for transporting their employees, charges levied on kilometer basis inclusive of...

  9. CESTAT upheld the levy of service tax on renting of immovable property, rejecting appellant's contention that such activity cannot be considered a service. The Tribunal...

  10. Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

  11. Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit...

  12. CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

  13. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

  14. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

  15. Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

 

Quick Updates:Latest Updates