Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Demand for interest and penalty – Delay in service of notice – ...

Customs

September 18, 2015

Demand for interest and penalty – Delay in service of notice – Clearly seen that there is delay of more than three years from date on which first cause of action arose and more than two years from date on which last cause of action arose – Said delay has not at all been explained - HC

View Source

 


 

You may also like:

  1. Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT

  2. Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

  3. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

  4. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  5. Applicability of time limitation - The Learned Single Judge has rightly noted that though seemingly, it is an innocuous prayer but clearly it is an attempt on the part...

  6. Interest is demanded on account of delayed payment of duty - Period of limitation - As it was in the knowledge of the Revenue that the appellant has not paid the...

  7. Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

  8. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

  9. Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment...

  10. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

 

Quick Updates:Latest Updates