Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Penalty u/s 78 of FA - even if the appellant subsequently pays ...

Service Tax

February 9, 2019

Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under Section 78 of the Finance Act cannot be waived - penalty upheld.

View Source

 


 

You may also like:

  1. Imposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - after being pointed out by the CERA Audit, the appellant went through its records...

  2. 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

  3. Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit...

  4. Penalty u/s 78 of the FA, 1994 - appellant had correctly advised not to challenged the invocation of the extended period of limitation for recovery of service tax though...

  5. 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...

  6. 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.

  7. Levy of penalty u/s 78 - once the taxes have been paid, along with interest, the entire proceedings under the Finance Act, 1994 are concluded.

  8. Restoration of penalty imposed u/s 76, 77 and 78 of FA - On being pointed out, the assessee has immediately paid the service tax along with interest. Given this factual...

  9. Since the entire disputed amount of duty/service tax has been paid along with interest, even the show cause notice should not have been issued - penalty waived - AT

  10. Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

 

Quick Updates:Latest Updates