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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Imposition of penalty - Except mere allegation of suppression, ...

Service Tax

November 29, 2016

Imposition of penalty - Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment of tax - No penalty - AT

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  1. Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment...

  2. Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay...

  3. Levy of penalty - delayed payment of service tax under reverse charge - Except mere allegation of suppression, the Department did not bring any material on record to...

  4. Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT

  5. Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.

  6. Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

  7. Extended Period of Limitation - Suppression etc. cannot be imputed against the appellant merely because they failed to pay the tax on time. It is settled legal position...

  8. CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

  9. Quantum of penalty - suppression of taxable turnover - imposition of penalty at 200% was excessive and levy of penalty at 100% would meet the ends of justice.

  10. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

 

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