If the assessee on his own ascertainment pay the service tax ...

No Show Cause Notice or Penalty if Service Tax Paid with Interest Voluntarily u/s 73(3).

November 9, 2016

Case Laws Service Tax AT

If the assessee on his own ascertainment pay the service tax along with interest without protest. In such case no show cause notice should be issued u/s 73(3) - No penalty - AT

View Source

← Previous Next →

If the assessee on his own ascertainment pay the service tax ...

No Show Cause Notice or Penalty if Service Tax Paid with Interest Voluntarily u/s 73(3).

November 9, 2016

Case Laws Service Tax AT

You may also like:

The appellant's appeal was allowed by the Appellate Tribunal, and the penalty imposed u/s 78 of the Finance Act, 1994, was set aside. It was held that when an assessee...

Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment...

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...

Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

Levy of penalty u/s 78 of FA - the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the...

Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

CESTAT adjudicated a service tax dispute, holding that the show cause notice (SCN) was not maintainable because the appellant had voluntarily paid the entire service tax...

Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple...

Penalty u/s 76, 77 & 78 - service tax was paid before issuance of show cause notice - although the Show cause notice was issued to the respondent which was not required...

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

Levy of penalty - service tax and interest were paid before issue of show cause notice - scope of section 73(3) - assessee is not liable to pay any penalty under such...

Quick Updates: