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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Penalties under Section 76, 77 & 78 - when the entire amount of ...

Service Tax

July 31, 2015

Penalties under Section 76, 77 & 78 - when the entire amount of service tax alongwith interest and 25% penalty is paid before the issue of Show Cause Notice then there is no need to issue a Show Cause Notice. - AT

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  3. 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

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  9. Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT

  10. Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade...

 

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