Home Highlights October 2013 Year 2013 This

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1. Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT

2. Waiver of penalty or benefit of reduced penalty @25% - Appellant has shown reasonable cause for non payment of service tax and considering facts that the appellant has...

3. Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

4. Waiver of penalty u/s 80 - Business Auxiliary Service - Ignorance of law - benefit of ignorance of law goes in favour of the respondent and as per Section 80 of the...

5. Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for...

6. Delayed filings of return - Penalty u/s 76 - claim of relief for waiver of penalty u/s 80 - Since no acceptable cause or reason had been shown by the appellant for...

7. Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

8. Waiver of penalty u/s 80 - service tax - There is no absolute discretion to waive the penalty - SC

9. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

10. Waiver of penalty u/s 80 - repair and overhaul of aircrafts of India Air Force, Army, Coast Guard and navy under the Ministry of Defence, Govt. of India - penalty waived - AT

11. Waiver of penalty u/s 78 of FA, 1994 - invocation of section 80 - the appellant has been able to show the reasonable cause for non-payment of service tax on the element...

12. Waiver of penalty u/s 80 - reasonable cause - delayed payment of service tax on Intellectual property rights service - adjudicating authority held that there was some...

13. At least the appellate authority has exercised the discretion to some extent even though he could have waived the entire penalty under Section 80 of the Finance Act,...

14. Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

15. Penalty levied under Sec.271C - Ignorance of law, it is trite, is no excuse in law and if that be so, ignorance of law cannot also be a reasonable cause as contemplated...