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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Waiver of penalty imposed under Section 76, 77 & 78 - ...

Service Tax

October 8, 2015

Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention merits justification for bonafide cause for invoking Section 80 - AT

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  2. Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT

  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

  4. Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.

  5. Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT

  6. Health and fitness services - the appellant has not contested the demand therefore the extended period has rightly been invoked and penalty under Section 77 & 78 has...

  7. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

  8. Penalty u/s 76 & 78 - provisions of Section 78 having been invoked and penalty imposed, Section 76 penalty may not be justified - AT

  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. Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

 

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