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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Imposition of penalties u/s 76, 77 and 78 - Service tax payment ...

Service Tax

August 8, 2015

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 evade payment of service tax can be attributed on the part of appellant - No penalty to be levied - AT

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  3. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

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  10. 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...

 

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