As there was no proof furnished by the department that ...

Service Tax

January 3, 2019

As there was no proof furnished by the department that suppression had taken place and finding reveals that appellant had started voluntarily paying the service tax, penalty of equivalent amount under Section 78 of the Act would be a travesty of justice.

View Source

← Previous Next →

As there was no proof furnished by the department that ...

Service Tax

January 3, 2019

You may also like:

Once the department was aware of the procedure followed by the appellant for taking the CENVAT credit subsequently the department cannot allege suppression with...

Refund of excise duty paid during investigation – voluntarily payment - the department has no right to retain any amount so long as there is no confirmed duty demand...

Addition on account of expenses such as stamp duty, registration fees and other miscellaneous charges - suspicion cannot take the place of proof - claim of exemption allowed - AT

Addition made on outstanding liability - Labour charges as bogus – suspicion howsoever grave, cannot take place of proof - AT

When the appellants themselves had informed the department regarding the omission to pay duty, the allegation of suppression is without any factual basis.

Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment...

Suppression of sales of iron ore - Tribunal found that in absence of any charge of evasion of royalty/tax, it cannot be presumed that there is any suppression of...

Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay...

Quick Updates: