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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of Penalty - Short payment of service tax - Suppression of ...

Service Tax

November 11, 2015

Levy of Penalty - Short payment of service tax - Suppression of facts - Section 73(3) is not applicable in the case where suppression of fact is established - However, appellant has made reasonable cause for invoking of Section 80, penalty waived - AT

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  8. Levy of penalty - delayed payment of service tax - When the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section...

  9. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

  10. Failure of registration of service - Belated filing of ST-3 Returns - The short payment of Service Tax was not detected by the Revenue, therefore, the reasonable cause...

 

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