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 May 2019 Year 2019 This

Demand of Interest - the Referral Bench itself extended the ...

Service Tax

May 20, 2019

Demand of Interest - the Referral Bench itself extended the benefit of Section 80 of Finance Act, 1994 holding that the appellants were under bonafide belief that they were not liable to pay service tax as they have deposited service tax on monthly basis. - the demand of interest is barred by limitation.

View Source

 


 

You may also like:

  1. Waiver of penalty u/s 80 – once the adjudicating authority has exercised his discretion for setting aside the penalty under Section 80 of the Finance Act, 1994, that...

  2. Extended period of limitation - bonafide belief - marketing agent service - Business Auxiliary Service - demand and penalty both set aside - AT

  3. Levy of penalty u/s 76 and 78 of the Finance Act, 1994 - taxability of Sale of Space or Time for Advertisement - it is a case of bonafide mistake - no penalty - AT

  4. Demand of interest on delayed payment of service tax - interest is liable to be paid under Section 75 of the Finance Act, 1994 and not barred by limitation - AT

  5. Demand of interest u/s 75 of the Finance Act, 1994 - when the orders of the CESTAT Benches are considered, it is found that since the liability itself was questionable,...

  6. Imposition of penalty - Section 78 of the Finance Act, 1994 - the non-payment of tax was on account of bonafide belief and the Revenue had conducted Audits which would...

  7. Levy of penalty - the assesse's stand that they were under a bonafide belief that no tax liability would fall upon them as the same stands discharged by the...

  8. Waiver of Interest u/s 234B - default in payment of advance tax - bonafide belief - Failure to comply with the conditions of section 54EC for claiming exemption from...

  9. Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along...

  10. Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts...

 

Quick Updates:Latest Updates