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 June 2021 Year 2021 This

Levy of penalty - delayed payment of service tax - When the tax ...

Service Tax

June 17, 2021

Levy of penalty - delayed payment of service tax - When the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section 73(3). Merely because the tax amount has been deposited on the basis of ascertainment by the Department, the assessee cannot be deprived of the benefit of aforesaid provisions, more so in view of the fact that no evidence has been adduced in the SCN that there was a deliberate short payment. - AT

View Source

 


 

You may also like:

  1. Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery...

  2. Levy of penalty - when the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section 73(3). Merely because the tax...

  3. Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

  4. Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT

  5. 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

  6. Levy of interest on service tax demand when the assessee has sufficient balance in CENVAT Credit - delayed payment of service tax through cenvat credit - demand of...

  7. Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

  8. Waiver of penalty invoking section 80 - courier service - delayed payment of service tax with interest - penalty waived - AT

  9. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  10. Intellectual Property Right service - the appellant should deposit the interest because of the delayed payment of service tax to the extent of R&D cess - AT

 

Quick Updates:Latest Updates