https://www.taxtmi.com/caselaws?id=76032 The revenue's appeal against the reduction of penalties imposed on M/s. S.J. Mehta & Co. for delay in filing ST-3 returns and late payment of service tax was dismissed. The Commissioner (Appeals) reduced the penalty under section 76 to Rs. 25,000, considering a lenient view under section 80 of the Finance Act, 1994. The Technical Member upheld this decision, citing precedents and the ambiguity surrounding the taxability of the service. The penalty under section 77 of Rs. 1,000 was also upheld. en-us Fri, 23 Oct 2009 00:00:00 +0530 Thu, 03 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76032 The revenue's appeal against the reduction of penalties imposed on M/s. S.J. Mehta & Co. for delay in filing ST-3 returns and late payment of service tax was dismissed. The Commissioner (Appeals) reduced the penalty under section 76 to Rs. 25,000, considering a lenient view under section 80 of the Finance Act, 1994. The Technical Member upheld this decision, citing precedents and the ambiguity surrounding the taxability of the service. The penalty under section 77 of Rs. 1,000 was also upheld. Case-Laws Service Tax Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76032