Imposition of penalty and interest - Failure to discharge ...

Penalty for Unpaid Service Tax Overturned Due to Lack of Intentional Misconduct and Proper Record Keeping.

February 26, 2020

Case Laws Service Tax AT

Imposition of penalty and interest - Failure to discharge Service Tax - proper records of the receipt of sales commission by cheque were maitained, duly disclosed in the Income Tax record. Thus, there is no case of deliberate defiance of law or contumacious conduct as mis-statement of facts, and penalty set aside - AT

View Source

← Previous Next →

Imposition of penalty and interest - Failure to discharge ...

Penalty for Unpaid Service Tax Overturned Due to Lack of Intentional Misconduct and Proper Record Keeping.

February 26, 2020

Case Laws Service Tax AT

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

CESTAT held that an Amway distributor is liable for service tax on commission received from sales group performance, categorizing it as Business Auxiliary Service. The...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

CESTAT AHMEDABAD held that services of civil construction are correctly classifiable under works contract service. Demand of service tax on construction services...

The Appellate Tribunal addressed issues u/s Classification and Taxability of Services, Penalties u/s Section 9AA, and Performance-Based Services. The Tribunal found that...

The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Quick Updates: