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. Penalty u/s 80 - Failure to pay service tax before due date - no deliberate intention to evade tax. - no penalty - HC

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

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

  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. 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 -...

  8. 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

  9. 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

  10. 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

 

Quick Updates:Latest Updates