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Service Tax - Highlights / Catch Notes

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Waiver of penalty - service tax has been deposited before ...

Service Tax

November 18, 2013

Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to evade payment of service tax, provisions of sub-section 3 would not apply, in view of the provisions of sub-section 4 of Section 73 - AT

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  3. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  4. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  5. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

  6. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

  7. Waiver of penalty u/s 73(3) where service tax with interest deposited beofore issuance of Show Cause Notice - Availment of CENVAT Credit twice - once a person is in...

  8. Waiver of pre-deposit of penalty - default had already been made good by the Appellants much before the show cause notice was issued - prima facie no penalty is leviable - AT

  9. Payment of service tax before issuance of SCN - There is no bar to issuance of a show-cause notice for imposing a penalty. - AT

  10. Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT

 

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