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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Levy of penalty - payment of service tax and interest before ...

Service Tax

August 5, 2014

Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery of penalty - HC

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  2. Penalty - waiver u/s 73(3) - payment of service tax on being pointed out but before issuance of SCN - no penalty - AT

  3. Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

  4. Imposition of penalties - service tax alongwith interest was paid before issuance of SCN - provisions under Sub-section (3) to said Section 73 are not applicable where...

  5. 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

  6. Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

  7. Penalty u/s 76, 77 & 78 - Payment of service tax before issuance of SCN - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and...

  8. Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any...

  9. Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

  10. 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 -...

 

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