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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Delayed payment of tax - reverse charge - whether a notice u/s ...

Service Tax

April 5, 2017

Delayed payment of tax - reverse charge - whether a notice u/s 73(1) of FA, can demand interest or, for that matter, whether a penalty can be imposed for non-payment of interest? - Held No - AT

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  1. 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

  2. Validity of show cause notice - extended period of limitation - Whether the ingredients for resort to proviso to section 73(1) of FA, 1994 are present to obviate the...

  3. Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any...

  4. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

  5. 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

  6. Cenvat Credit - appellants have not reversed the credit taken on inputs/input service used for exempted products - benefit of amended Rule 6 by Section 73 of FA, 2010...

  7. Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

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

  9. Import of services - reverse charge - payment of arrangement fees, underwriting fees, agency fees and legal fees as also out of pocket expenses - demand of service tax...

  10. Suomotu refund of excess payment - waiver of Penalty under section 76 - the demand of tax along with interest is upheld and penalty imposed is set aside - AT

 

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