Home Highlights March 2014 Year 2014 This

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1. 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 -...

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 pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

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

5. 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

6. Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,...

7. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

8. Business Auxiliary Service - target incentives not liable to service tax - AT

9. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

10. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

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

12. Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to...

13. Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -...

14. Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC

15. Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got...