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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Extended period of Limitation - Levy of penalty - short payment ...

Service Tax

February 16, 2019

Extended period of Limitation - Levy of penalty - short payment of service tax - merely because they had paid the service tax prior to issuance of Show Cause Notice, benefit of period of limitation and wavier of penalty cannot be extended.

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  1. Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of...

  2. Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

  3. Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

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