Levy of Penalty u/s 78 - Waiver u/s 70 - the appellants ...

Construction Firms Penalized for Service Tax Violations u/s 78; Waiver u/s 70 Denied Due to Payment Receipts.

May 5, 2015

Case Laws Service Tax AT

Levy of Penalty u/s 78 - Waiver u/s 70 - the appellants rendered the service of construction of residential complexes Blue Mount and for the East Crust received the payment from the clients. - Therefore, the appellants cannot plead for innocence for invoking Section 80 - AT

View Source

← Previous Next →

Levy of Penalty u/s 78 - Waiver u/s 70 - the appellants ...

Construction Firms Penalized for Service Tax Violations u/s 78; Waiver u/s 70 Denied Due to Payment Receipts.

May 5, 2015

Case Laws Service Tax AT

You may also like:

Services rendered by appellant classified as works contract services, attracting service tax liability. Appellant failed to obtain service tax registration and pay...

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Partnership firm rendered professional services in Japan, taxes withheld there. Firm claimed foreign tax credit (FTC) which was denied by tax authorities. ITAT held that...

Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is...

Imposition of late fee under Rule 7C of Service Tax Rules - delay in filing of returns - there is definite violation of above quoted provisions and also of Section 70 of...

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

Input service - Refund - service tax paid on construction services within factory premises - construction of the residential premises - credit denied - AT

Penalty u/s 78 - failure to discharge tax - Construction services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994.

Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

CESTAT set aside service tax demand of Rs.33,04,058 on road construction services, finding them exempt under Notification No.25/2012 for public infrastructure projects...

Quick Updates: