https://www.taxtmi.com/caselaws?id=76117 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed under sections 76 and 78 of the Finance Act, 1994. The appellant, a Manpower Recruitment Agency, had not filed ST-3 Returns or discharged Service Tax liability for a specific period. Despite the initial confirmation of demand and penalties, the Tribunal found the appellant eligible for the 'Extraordinary Taxpayer Friendly Scheme' due to timely payment, as supported by relevant case laws. The decision aligned with a High Court ruling, granting relief to the appellant and allowing the appeal. en-us Wed, 01 Jul 2009 00:00:00 +0530 Wed, 09 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76117 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed under sections 76 and 78 of the Finance Act, 1994. The appellant, a Manpower Recruitment Agency, had not filed ST-3 Returns or discharged Service Tax liability for a specific period. Despite the initial confirmation of demand and penalties, the Tribunal found the appellant eligible for the 'Extraordinary Taxpayer Friendly Scheme' due to timely payment, as supported by relevant case laws. The decision aligned with a High Court ruling, granting relief to the appellant and allowing the appeal. Case-Laws Service Tax Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76117