Imposition of penalty - amended Section 78 shall clearly apply ...

Amended Section 78 imposes a 50% penalty on unpaid Service Tax during show cause notice adjudication.

March 18, 2016

Case Laws Service Tax AT

Imposition of penalty - amended Section 78 shall clearly apply at the time of Adjudication of the show cause notice. Therefore, the penalty is imposable equal to 50% of the Service Tax amount not paid. - AT

View Source

← Previous Next →

Imposition of penalty - amended Section 78 shall clearly apply ...

Amended Section 78 imposes a 50% penalty on unpaid Service Tax during show cause notice adjudication.

March 18, 2016

Case Laws Service Tax AT

You may also like:

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

The High Court held that since the show cause notice is pending adjudication, the decision in the HSBC case cannot be relied upon for seeking a mandamus directing refund...

Additions beyond the scope of show cause notice - assessment u/s 143(3) r.w.s. 144 - addition 50 times more to the income proposed - Assessment order is also contrary to...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

Adjudication of Show Cause Notices issued on the basis of CERA/CRA objection - Circular

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

Quick Updates: