Penalty u/s 76 of FA - No doubt the appellant had some ...

Service Tax

August 2, 2018

Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected from the customers - levy of penalty confirmed.

View Source

← Previous Next →

Penalty u/s 76 of FA - No doubt the appellant had some ...

Service Tax

August 2, 2018

You may also like:

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 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

Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot...

Imposition of penalty u/s 76 of FA - works contract service - doubts regarding the interpretation of relevant provisions - benefit of section 80 extended to appellant - AT

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.

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

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...

Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no...

Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because...

Quick Updates: