Penalty u/s 76 - Even though there was no claim made earlier for ...

Service Tax

July 4, 2015

Penalty u/s 76 - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant of law, has fulfilled the obligation even before issuance of show-cause notice - penalty waived - AT

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Penalty u/s 76 - Even though there was no claim made earlier for ...

Service Tax

July 4, 2015

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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

Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT

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Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with...

Delayed filings of return - Penalty u/s 76 - claim of relief for waiver of penalty u/s 80 - Since no acceptable cause or reason had been shown by the appellant for...

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