Penalty u/s 77 - Waiver of penalty u/s 80 - no reasonable cause ...

Service Tax

July 1, 2014

Penalty u/s 77 - Waiver of penalty u/s 80 - no reasonable cause shown - what prevented them from making payment of service tax when the same has been recovered from the service recipient in the invoices - no waiver - AT

View Source

← Previous Next →

Penalty u/s 77 - Waiver of penalty u/s 80 - no reasonable cause ...

Service Tax

July 1, 2014

You may also like:

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...

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

Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

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 -...

Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for...

Restoration of penalty imposed u/s 76, 77 and 78 of FA - On being pointed out, the assessee has immediately paid the service tax along with interest. Given this factual...

Penalty u/s 76, 77 & 78 - non-payment of service tax due to financial hardship - there was a reasonable cause and the case of the Appellant is covered by the provisions...

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...

Waiver of penalty u/s 78 of FA, 1994 - invocation of section 80 - the appellant has been able to show the reasonable cause for non-payment of service tax on the element...

Waiver of penalty - since Service tax liability was discharged voluntarily it is a fit case as sufficient cause has been shown by the appellant for invoking Section 80 - AT

Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention...

Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure...

Penalty under Sections 76, 77 and 78 - before issue of show-cause notice, the entire amount of tax was paid and before issue of adjudication order, interest was also...

Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

Waiver of penalty u/s 80 - penalty imposed u/s 78 for short payment - Further no bonafide could be proved as no reasonable ground could be shown by the respondent. -...

Quick Updates: