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 November 2013 Year 2013 This

Power of adjudicatory authority u/s 80 to waive penalty - The ...

Service Tax

November 8, 2013

Power of adjudicatory authority u/s 80 to waive penalty - The benefit of the Section 80 of the Act cannot be extended to the appellant in as much as they were aware of their responsibility to file the return and deposit the tax in time - AT

View Source

 


 

You may also like:

  1. 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

  2. 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...

  3. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

  4. 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

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

  6. Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

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

  8. 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

  9. 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

  10. Penalty u/s 11AC - Interest u/s 11AB - interest and penalty are imposable and there is no discretionary power vested with the authorities for waiving the same.- HC

  11. Waiver of Penalty u/s 80 - Whether ignorance of law can be a reasonable cause for allowing benefit of waiving penalties under Section 80 of the Finance Act, 1994 -...

  12. Waiver of penalty u/s 80 – once the adjudicating authority has exercised his discretion for setting aside the penalty under Section 80 of the Finance Act, 1994, that...

  13. Waiver of penalty u/s 80 - - The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus...

  14. Renting of immovable properties - waiver of penalty u/s 80 - amendment of Section 80 of the Finance Act, 1994 could be applicable to the payment made by assessee even...

  15. Non-imposition of penalty u/s 76 - invoking section 80 - if Service Tax liability is discharged before issuance of show cause notice, the provision of Section 80 can be...

 

Quick Updates:Latest Updates