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<h1>Appellate Tribunal upholds penalties for non-registration and non-filing of returns but sets aside penalty for non-payment.</h1> The Appellate Tribunal CESTAT, Mumbai upheld penalties of Rs. 500 for non-registration and Rs. 1000 for non-filing of ST-3 returns, while setting aside ... Order of adjudicating authority of imposing penalty of Rs. 500 for not taking registration and Rs. 1,000 for delay in filing ST-3 returns is upheld – Comm.(A) decision of setting aside penalty is not sustainable The Appellate Tribunal CESTAT, Mumbai upheld penalties of Rs. 500 for non-registration and Rs. 1000 for non-filing of ST-3 returns, despite setting aside penalty for non-payment of collected service tax. The appeal was allowed partly.