Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Delay in filing of returns - Imposition of penalty - April 2008 ...

Service Tax

October 15, 2014

Delay in filing of returns - Imposition of penalty - April 2008 to March 2011 - in respect of six returns, the maximum penalty that could have been imposed was only ₹ 12,000/- and not more than that amount - prima facie case is in favor of assessee - AT

View Source

 


 

You may also like:

  1. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

  2. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

  3. Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

  4. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

  5. Penalty proceedings u/s 271D, 271E and 271AAA - period of limitation - the period of six months from the end of the month in which action for imposition of penalty was...

  6. Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the...

  7. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

  8. Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect...

  9. Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

  10. Penalty levied u/s 221(1) - delay in payment of self assessment tax u/s 140A - assessee had filed its return of income on 30.09.2010 without payment of taxes - due date...

  11. No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for...

  12. Amends Notification No. 49/2008-Central Excise (N.T.), dated the 24th December, 2008 - Ntf. No. 30/2011 Dated: December 30, 2011

  13. Amends Notification No. 15/2008-Customs, dated the 5th February, 2008 - Ntf. No. 112/2011-Customs Dated: December 20, 2011

  14. Amend Notification No. 10/2008-Customs, dated the 15th January, 2008 - Ntf. No. 106/2011 Dated: December 1, 2011

  15. Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,...

 

Quick Updates:Latest Updates