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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Penalty u/s 78 - the contention of the Revenue that the ...

Service Tax

April 18, 2014

Penalty u/s 78 - the contention of the Revenue that the authority has no jurisdiction to reduce the penalty to 25% is ex facie illegal and contrary to the statutory provision. - HC

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  4. Whether penalty imposed under Section 78 of the Finance Act, 1994 can be reduced to 25% by invoking the provisions of first proviso to Section 78, when the assessee has...

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  8. Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

  9. Reduction in the quantum of penalty imposed u/s 78 - Unless the penalty under Section 78 of the Act itself is leviable on the Assessee, there is no question of any...

  10. Penalty u/s 78 - failure to discharge tax - Construction services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994.

 

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