Penalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax ...

Penalty for Service Tax on GTA Imposed and Adjusted with CENVAT Credit, Later Waived u/s 80.

October 7, 2013

Case Laws Service Tax AT

Penalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax on GTA under reverse charge method was adjusted with cenvat credit - later paid in case at the instance of revenue - penalty waived - AT

View Source

← Previous Next →

Penalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax ...

Penalty for Service Tax on GTA Imposed and Adjusted with CENVAT Credit, Later Waived u/s 80.

October 7, 2013

Case Laws Service Tax AT

You may also like:

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...

Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

Waiver of penalty - Relief u/s 80 of Finance Act – Payment of service tax on GTA service in cash and taking its cenvat credit by an assessee, eligible to take cenvat...

Payment of service tax on outward GTA services from cenvat credit account - later credit reversed and ST paid in cash - No interest, no penalty - AT

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Levy of penalty - Waiver u/s 80 - it is seen that whatever tax is paid by the appellant is available to them as Cenvat credit. In such a situation, being a big company,...

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

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Demand of service tax from the Sub-contractor - Demand of service tax with interest confirmed - Levy of penalty u/s 77 & 78 waived invoking the provisions of section 80- AT

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit...

The CESTAT held that the demand of Rs.80,61,111/- (including Education Cess and Secondary and Higher Education Cess) raised on the ground of difference between the...

Levy of penalty u/s 77 and 78 of FA - there was no suppression of fact with an intention to evade payment of tax, established in this case. Since the Appellant has...

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...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Quick Updates: