Single penalty rule for multiple service tax defaults affirmed; simplified registration and leniency for minor short-payments permitted. Only one penalty may be imposed for a given service tax default even if multiple taxable services are involved. PAN based 15 digit STC/STP codes should be allotted via simple registration forms and non allotment within the short prescribed period should be escalated to the jurisdictional Assistant/Deputy/Commissioner. Jurisdictional officers must accept the assessee's declaration and grant registration within seven days. For minor short payments, officers should allow deposit of tax with interest and permit statutory mitigation where conditions are met; otherwise normal recovery follows.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Single penalty rule for multiple service tax defaults affirmed; simplified registration and leniency for minor short-payments permitted.
Only one penalty may be imposed for a given service tax default even if multiple taxable services are involved. PAN based 15 digit STC/STP codes should be allotted via simple registration forms and non allotment within the short prescribed period should be escalated to the jurisdictional Assistant/Deputy/Commissioner. Jurisdictional officers must accept the assessee's declaration and grant registration within seven days. For minor short payments, officers should allow deposit of tax with interest and permit statutory mitigation where conditions are met; otherwise normal recovery follows.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
