Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return ...

Service Tax

February 9, 2019

Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is corroborated with other evidences of malafide intention - Penalty u/s 78 set aside - however, penalty u/s 70 and 77 confirmed.

View Source

← Previous Next →

Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return ...

Service Tax

February 9, 2019

You may also like:

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.

Imposition of penalty u/s 78 - there was a bonafide error in not recording the amount in the ST-3 return is seems to be acceptable - penalty waived - AT

Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section...

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...

Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

Penalty u/s 76 and 78 of FA - the act of appellant of concealing relevant documents despite being afforded with the opportunity is definitely a positive act on his part...

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 u/s 77 (2) and 78 of the FA, 1994 - appellant has not been able to justify non-filing of returns with the department or informing the department...

Penalty u/s 78 of the Finance Act, 1994 - Once all the facts are reflected in the ST-3 Returns as well as in the Balance Sheet, the allegation of suppression of facts is...

Quick Updates: