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 July 2020 Year 2020 This

Imposition of penalties - Once the payment of service tax and ...

Service Tax

July 25, 2020

Imposition of penalties - Once the payment of service tax and interest is made by the appellant assessee and the intimation is furnished to the authorities, then the authorities should not serve any notice under sub-section (3) of Section 73 in respect of amounts already paid - there was no case to initiate proceedings for imposition of penalties under various sections of the Act. - AT

View Source

 


 

You may also like:

  1. Release of detained goods alongwith the vehicle - condition of furnishing the Bank Guarantee with bond - It is quite clear that second option of furnishing the security...

  2. Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

  3. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

  4. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

  5. Imposition of penalty u/s 271A(2)(c) – delay in furnishing return for Tax Collection at Source (TCS) - The liability cannot be shifted on the Chartered Accountant or...

  6. Failure to deposit tax before furnishing returns or alongwith the returns - imposition of penalties confirmed - revisionist held that there was reason - matter remanded...

  7. Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

  8. Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of...

  9. Imposition of interest and equivalent amount of penalty has been confirmed against them for short payment of Rs.10/- only - order set aside - AT

  10. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

 

Quick Updates:Latest Updates