Penalty u/s 78 of FA - waiver of penalty - The appellants ...

Service Tax

May 3, 2017

Penalty u/s 78 of FA - waiver of penalty - The appellants contention that section 73(3) is applicable in their case is not correct - Once, the ingredients of section 73(4) are present the provisions of section 73(3) are not applicable - AT

View Source

← Previous Next →

Penalty u/s 78 of FA - waiver of penalty - The appellants ...

Service Tax

May 3, 2017

You may also like:

Penalty u/s 76, 77 and 78 - It is not their case that they have paid tax and interest on their own - provision of Section 73(3) are not applicable when ingredients of...

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...

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

Penalty - waiver u/s 73(3) - payment of service tax on being pointed out but before issuance of SCN - no penalty - AT

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...

Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.

Levy of penalty u/s 78 of FA - the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the...

Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT

Quick Updates: