Demand of interest and penalty - bonafide belief - Nature of ...

VAT and Sales Tax

August 26, 2016

Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on - The authorities below have committed an error of law and when the tax imposed has already been paid by the appellant, the penalty and interest is therefore not required to be liable to be paid by the appellant. - HC

View Source

← Previous Next →

Demand of interest and penalty - bonafide belief - Nature of ...

VAT and Sales Tax

August 26, 2016

You may also like:

Non deduction of TDS on equipment hire charges paid to the doctors - bonafide belief as in the nature of reimbursement of expenses - interest and penalty deleted - AT

Extended period of limitation - bonafide belief - marketing agent service - Business Auxiliary Service - demand and penalty both set aside - AT

Penalty u/s 271(1)(c) – assessee has bonafide belief in making the claim that gain arising out of sale of agricultural land is exempt from tax - no penalty - AT

Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification...

Penalty for concealment of income u/s 271(1)(c) of the Income Tax Act - Claim of capital loss as bad debt - bonafide belief - no penalty - HC

Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

Imposition of penalty - Sales tax registration not obtained - Bonafide belief that registration not required as doing second sale of goods within the State - no merit...

Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts...

Demand of Interest - the Referral Bench itself extended the benefit of Section 80 of Finance Act, 1994 holding that the appellants were under bonafide belief that they...

Quick Updates: