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Service Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Penalty u/s 77 - non-filing of returns - there is no demand for ...

Service Tax

September 9, 2017

Penalty u/s 77 - non-filing of returns - there is no demand for service tax on the appellant, despite the fact that he had obtained service tax registration certificate from the Department and was discharging the service tax liability up to March, 2007 - No penalty

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  9. Penalty u/s 271B - delay in filing return - E-filing - non furnishing of tax audit report before the specified date - Penalty confirmed - AT

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

 

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