Levy of penalty - the appellant was recovering the said tax ...

Service Tax

July 15, 2017

Levy of penalty - the appellant was recovering the said tax amount from their customers, in which case again their plea of financial difficult cannot be appreciated. In these circumstances, the applicability of Section 80 is ruled out - levy of penalty confirmed.

View Source

← Previous Next →

Levy of penalty - the appellant was recovering the said tax ...

Service Tax

July 15, 2017

You may also like:

Penalty U/s 271(1)(c) - penalty proceedings are distinguished and separate and assessee can raise fresh plea in the penalty proceedings, which has been done in this case - AT

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

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

Levy of penalty under Section 10-A of the Central Sales Tax Act, 1956 - existence of mens rea - plea of bonafide belief had been raised - it was incumbent on the...

Penalty levied under 271(1)(c) - The revenue has tried to make out a case that since the addition was made pursuant to information from sales tax department, this...

Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT

Penalty u/s. 271(1)(c) is one such consequence, saved of course u/s. 273B on proving a reasonable cause, which is a reiteration of the principle that though a strict...

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

Levy of penalty u/s 158BFA(2) - penalty has been levied on the amount of undisclosed income without providing any working of maximum and minimum penalty leviable - No penalty - AT

Stay application - non deposit of service tax as collected from the clients / customers - having regard to financial hardship, stay granted partly - AT

Quick Updates: