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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

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

Service Tax

November 9, 2016

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

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  1. Once they have admitted their liability of service tax, although the liability of service tax was not leviable, the same should be paid along with interest - AT

  2. If the assessee has discharged the service tax liability on his own ascertainment or on the basis of ascertainment by the Central Excise officers and inform the Central...

  3. Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT

  4. Since the entire disputed amount of duty/service tax has been paid along with interest, even the show cause notice should not have been issued - penalty waived - AT

  5. Penalty u/s 271AAA(2) - assessee has admitted to have earned unaccounted commission income during the course of search proceedings - he has paid due taxes along with...

  6. Deletion of Penalty u/s 271AAA - the assessee had paid tax along with interest on undisclosed income admitted during the course of search - penalty deleted - AT

  7. Reimbursement of GST - the MCD is directed to reimburse the tax paid by the petitioners along with interest at the rate of nine (9) percent, with effect from 01.07.2017 - HC

  8. Levy of penalty u/s 78 - once the taxes have been paid, along with interest, the entire proceedings under the Finance Act, 1994 are concluded.

  9. Penalty u/s 271C – reasonable cause - The assessees are partners in a firm – Both the assessees has paid interest to firm without deducting tax at source - No penalty - AT

  10. Refund of CENVAT credit and interest paid due to wrong direction of the audit authorities - appellant allowed to take recredit of the CENVAT credit reversed along with...

 

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