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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Imposition of penalties u/s 76 - discharge of the service tax ...

Service Tax

October 30, 2014

Imposition of penalties u/s 76 - discharge of the service tax liability with interest before issuance of show cause notice - the provision of Section 73(3) of the Finance Act, 1994 are directly applicable to this case - AT

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  8. 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...

  9. Waiver of penalty imposed under Section 76 of the Finance Act, 1994 - appellant have discharged the entire service tax along with interest prior to issuance of show...

  10. Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause...

  11. Penalties under Sections 76 and 77 - CBEC has directed not to commence proceedings where the assessee discharges full amount of service tax and interest - penalty waived - AT

  12. Programme Producers Service - appellant herein had produced a programme i.e. "Antakashari" for Star India and received consideration from them but did not discharge the...

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  14. Penalty u/s 76 and 78 - service tax alongwith interest paid on being pointed out - The reason of financial crunch given by the appellant should be given some credence,...

  15. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

 

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