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
Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Waiver of penalty u/s 80 - service tax was paid at the instance ...

Service Tax

November 3, 2015

Waiver of penalty u/s 80 - service tax was paid at the instance of Audit team - discrepancy occurred due to lack of co-ordination between the two Departments of the assessee - penalty set aside - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

  2. As per Rule 3, the assessee is entitled to take the credit of Service Tax paid when they have initially not paid but paid after being pointed out by Audit team - AT

  3. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

  4. Waiver of penalty u/s 80 - service tax - There is no absolute discretion to waive the penalty - SC

  5. Levy of penalty u/s 78 - waiver u/s 80 - admitted liability of service tax as paid with interest invoking extended period of limitation at the instance of audit party -...

  6. CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition...

  7. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT

  8. Waiver of penalty - since Service tax liability was discharged voluntarily it is a fit case as sufficient cause has been shown by the appellant for invoking Section 80 - AT

  9. 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

  10. Waiver of penalty u/s 80 – once the adjudicating authority has exercised his discretion for setting aside the penalty under Section 80 of the Finance Act, 1994, that...

 

Quick Updates:Latest Updates