Home Highlights January 2015 Year 2015 This

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1. Penalty u/s 76 and 78 of FA - continuous default in paying service tax - statute has provided for cases/situations where there is a possibility of payment of Service Tax....

2. Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because...

3. Benefit of reduced penalty of 15% u/s 28(5) - Delay in payment of penalty due to Public Holiday - The appellant voluntarily paid the differential BCD and interest upon...

4. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

5. Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot...

6. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

7. 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...

8. Imposition of penalty u/s 76 and 78 of FA - There was an ignorance on the part of the assessees regarding the service tax liability on import of services from outside...

9. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

10. Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there...

11. Short Payment of Service Tax – Exemption from Penalty u/s 76 - Such exemption cannot be claimed where a part of the demand of service tax survives - however stay granted - AT

12. Imposition of penalties u/s 76, 77 and 78 - Service tax payment on reverse charge basis is available as Cenvat Credit - In a Revenue neutral situation no intention to...

13. Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

14. Penalty on service tax default section 76 – Failure to pay service tax on GTA service under reverse charge method – only reason stated was that the non-payment of...

15. Demand of interest - inasmuch as the tax has been paid only on 15/02/2007 by debit in the CENVAT account, whereas the due dates for payment of tax were 05/09/2006 and...