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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Levy of penalty - delay in payment of service tax - appellant ...

Service Tax

October 13, 2016

Levy of penalty - delay in payment of service tax - appellant had collected the service tax but not deposited the same it time, but deposited before issuance of show cause notice - No penalty - AT

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  1. Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

  2. 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 -...

  3. 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

  4. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

  5. Payment of service tax before issuance of SCN - There is no bar to issuance of a show-cause notice for imposing a penalty. - AT

  6. 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

  7. Levy of penalty when service tax has been paid before issuance of show cause notice - lack of availability of qualified staff - no penalty - AT

  8. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

  9. Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

  10. Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery...

 

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