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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of penalty - the appellant had paid the tax prior to issue ...

Service Tax

January 17, 2017

Levy of penalty - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of Section 73 of the Finance Act - AT

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  1. 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

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

  3. 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 -...

  4. Levy of penalty when service tax has been paid before issuance of show cause notice - lack of availability of qualified staff - no penalty - AT

  5. Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration...

  6. Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

  7. Appreciating that the services taxes have been paid before issue of show cause notice, there shall be no penalty - AT

  8. 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

  9. 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

  10. Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade...

 

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