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 August 2012 Year 2012 This

Penalty under Sec. 76 of the Act – authorities have no authority ...


Section 76: Authorities Can't Start Proceedings for Penalty Recovery Under the Act.

August 29, 2012

Case Laws     Service Tax     HC

Penalty under Sec. 76 of the Act – authorities have no authority to initiate proceedings for recovery of penalty under Sec. 76 of the Act. - HC

View Source

 


 

You may also like:

  1. Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

  2. The question of penalty proceedings would arise only when there could be valid recovery proceedings under Section 73(1) of the Act. That is the reason when the ‘non...

  3. 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...

  4. HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when...

  5. The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

  6. 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...

  7. Amendment of section 78A - service tax - penalty proceedings under section 78A shall be deemed to be closed in cases where the main demand and penalty proceedings have...

  8. Levy of penalty u/s 76 - Power of Commissioner (appeals) to impose penalty - It is found that the impugned order has travelled beyond the OIO because in the OIO, the...

  9. Rejection of an application filed u/s 10 of the Insolvency and Bankruptcy Code (IBC) by the Appellant, where the State Bank of India (SBI) had initiated proceedings u/s...

  10. Issue of SCN and payment of penalty - Clarification regarding the provisions of Section 73, 76 and 78 of the Finance Act, 1994 and Section 11AC of the Central Excise Act, 1944

  11. Imposition of penalty - the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal...

  12. The NCLAT held that Section 238 of the IBC gives overriding effect to proceedings u/s 7, despite Section 10 of CPC. Proceedings u/s 7 must proceed, as the Code's...

  13. Penalties under Sections 76 and 77 - CBEC has directed not to commence proceedings where the assessee discharges full amount of service tax and interest - penalty waived - AT

  14. Recovery of GST - Validity of garnishee proceeding - violation of principles of natural justice - the respondent authorities have not issued any notice in terms of...

  15. Validity of SCN issued u/s 73 of the CGST Act, 2017 - since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the Act...

 

Quick Updates:Latest Updates