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of <h1>Tribunal lowers penalty for late tax filing, citing precedent Bench Order.</h1> <h3>ANCHOR SHIPPING AGENCIES Versus COMMISSIONER OF C. EX., MUMBAI-I</h3> The Tribunal reduced the penalty imposed on the appellant for late filing of ST-3 Returns from Rs. 7,700 to Rs. 1,100 based on a precedent Bench Order. ... Service Tax – Delay in filing quarterly ST-3 return – Penalty reduced The main appeal was taken up for disposal with the consent of both parties as it was covered by a precedent Bench Order. The appellant filed ST-3 Returns late, resulting in a penalty of Rs. 7,700. The Tribunal reduced the penalty to Rs. 1,100 based on the precedent order. The appeal was allowed in part, and the stay application was disposed of.
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