Levy of penalty - To suggest that in every case where service ...

Service Tax

June 1, 2016

Levy of penalty - To suggest that in every case where service tax is being paid on being pointed out by the Department, the benefit of Section 73(3) would not be available would tantamount to rendering Section 73(3) redundant, which is clearly impermissible - No penalty - AT

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Levy of penalty - To suggest that in every case where service ...

Service Tax

June 1, 2016

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Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration...

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Cancellation of registrations of petitioner - Non-payment of GST dues alongwith interest and penalty - Upon such determination the petitioner firm shall pay the...

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

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