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 July 2016 Year 2016 This

Non payment of service tax at the time of filing of the ST-3 ...


Service provider avoids penalty for late service tax payment by settling dues before show cause notice.

July 7, 2016

Case Laws     Service Tax     AT

Non payment of service tax at the time of filing of the ST-3 returns - The amount was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. - penalty waived - AT

View Source

 


 

You may also like:

  1. 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...

  2. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

  3. CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

  4. When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

  5. CESTAT upheld service tax demands against an Indian IT company regarding manpower recruitment services, business auxiliary services, and business support services. The...

  6. Disallowance interest on delayed payment of service tax - It is well settled principle that interest on late payment of Service Tax is not penal in nature. Since, it is...

  7. Appellant paid service tax on entire value of cleaning services, but for remaining services paid tax only on margin money after deducting expenses. Commissioner...

  8. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  9. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  10. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

  11. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  12. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  13. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

  14. Cenvat Credit on input services - non payment or delayed payment of service tax by the service provider - Appellants are not expected to/required to know the actual...

  15. The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

 

Quick Updates:Latest Updates