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 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

View Source

 


 

You may also like:

  1. 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

  2. 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

  3. CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

  4. Refund of Service Tax paid - The rejection of refund claim without issuance of show cause notice cannot sustain

  5. 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 -...

  6. Penalty – The disclosure of duty liability in the return and payment of duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 - HC

  7. Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

  8. 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

  9. Refund of Excise Duty - Duty was paid under protest or not - The amount in question was collected by the Department without issue of show cause notice at the...

  10. 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...

 

Quick Updates:Latest Updates