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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Penalty under Section 76, 77 or 78 - respondents got themselves ...

Service Tax

January 8, 2014

Penalty under Section 76, 77 or 78 - respondents got themselves registered with the Revenue suo motu and paid the service tax along with interest before the issue of the show cause notice - no penalty - AT

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  9. 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...

  10. Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

  11. Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is...

  12. Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had in fact recovered Service Tax periodically from the service recipient. Not only that such service tax...

  13. Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT

  14. Penalty u/s 77 and 78 of FA - service tax on Manpower Recruitment or Supply Agency Service by individual - relevant period confusion as to whether the individual person...

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