Since the penalties imposed under Section 76 is upheld, ...

Service Tax

July 16, 2019

Since the penalties imposed under Section 76 is upheld, penalties imposed under Section 78 cannot be justified, Hence the penalties imposed u/s 78 is set aside - In the present case demand of service tax confirmed invoking the extended period of limitation.

View Source

← Previous Next →

Since the penalties imposed under Section 76 is upheld, ...

Service Tax

July 16, 2019

You may also like:

Penalty u/s 76 & 78 - provisions of Section 78 having been invoked and penalty imposed, Section 76 penalty may not be justified - AT

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 penalties for the period 2007-08 to 2010-11 - Sections 76 & 78 of the Finance Act, 1994 - if the show cause notices are issued after the date of...

Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

BOTH PENALTIES UNDER SECTION 76 & 78 CAN NOT BE LEVIED - Article

Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with...

Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

Simultaneous penalty u/s 76 and 78 - proviso to Section 78 made it explicit which was till then implicit - simultaneous penalty under section 76 and 78 of the Finance...

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.

Quick Updates: