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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Imposition of penalties - service tax alongwith interest was ...

Service Tax

February 18, 2020

Imposition of penalties - service tax alongwith interest was paid before issuance of SCN - provisions under Sub-section (3) to said Section 73 are not applicable where non-payment of service tax is on account of suppression of facts - levy of penalty confirmed - AT

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  8. Imposition of penalties - provisions of Section 73(3) of the FA, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest...

  9. Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

  10. Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

 

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