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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Imposition of penalties - business auxiliary services - whether ...

Service Tax

December 7, 2016

Imposition of penalties - business auxiliary services - whether period of limitation can be invoked in the cases where section 80 has been invoked? - Held No - AT

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  1. Extended period of limitation - Business Auxiliary service - merely because the authorities subsequently change their view that does not justify invoking the larger...

  2. Transportation of cargo by air - default in payment of service tax - assessee contested against invoking the extended period of limitation - penalties set aside u/s 80 - AT

  3. Waiver of penalty - since Service tax liability was discharged voluntarily it is a fit case as sufficient cause has been shown by the appellant for invoking Section 80 - AT

  4. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

  5. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

  6. Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

  7. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT

  8. Classification of activity - process of retreading - Since the issue relates to interpretation and there were divergent views during the relevant period, penalties set...

  9. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

  10. Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT

 

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