https://www.taxtmi.com/caselaws?id=76294 The appeal was partially allowed in the case challenging the demand of service tax for certain activities. The demand for service tax before 16-6-2005 was set aside, while for the period after that date, the demand was upheld as the tax and interest had already been paid. Penalties under sections 76 and 78 of the Finance Act were canceled due to the appellant's lack of awareness of the new levy. However, a penalty of Rs. 1,000 under section 77 for failure to file ST-3 returns was upheld. en-us Fri, 22 Jan 2010 00:00:00 +0530 Mon, 09 Aug 2010 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76294 The appeal was partially allowed in the case challenging the demand of service tax for certain activities. The demand for service tax before 16-6-2005 was set aside, while for the period after that date, the demand was upheld as the tax and interest had already been paid. Penalties under sections 76 and 78 of the Finance Act were canceled due to the appellant's lack of awareness of the new levy. However, a penalty of Rs. 1,000 under section 77 for failure to file ST-3 returns was upheld. Case-Laws Service Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76294