Penalty waiver for delayed service tax payments in affected regions where full tax is paid by the extended deadline. Taxpayers in flood-affected Maharashtra and Gujarat who discharge their full service tax liability for July 2005 by the extended deadline are to receive relief from imposition of penalty for delayed payment under the penalty provision where delay is due to the rains and floods; interest on delayed payment continues to apply under the interest provision. The concession is confined to assessees who pay their entire liability by the extended date.
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.
Penalty waiver for delayed service tax payments in affected regions where full tax is paid by the extended deadline.
Taxpayers in flood-affected Maharashtra and Gujarat who discharge their full service tax liability for July 2005 by the extended deadline are to receive relief from imposition of penalty for delayed payment under the penalty provision where delay is due to the rains and floods; interest on delayed payment continues to apply under the interest provision. The concession is confined to assessees who pay their entire liability by the extended date.
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