https://www.taxtmi.com/caselaws?id=201547 The tribunal upheld the imposition of a penalty under Section 76 on the appellant for delayed filing of service tax return and payment. Despite the appellant's registration since 2003 and lack of explanation for the delay, the tribunal emphasized the mandatory nature of the penalty once warranted under the law. The tribunal rejected the appeal, highlighting the significance of complying with tax regulations and the repercussions of non-compliance, regardless of the organization's structure or purpose. en-us Thu, 05 Aug 2010 00:00:00 +0530 Wed, 21 Dec 2011 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201547 The tribunal upheld the imposition of a penalty under Section 76 on the appellant for delayed filing of service tax return and payment. Despite the appellant's registration since 2003 and lack of explanation for the delay, the tribunal emphasized the mandatory nature of the penalty once warranted under the law. The tribunal rejected the appeal, highlighting the significance of complying with tax regulations and the repercussions of non-compliance, regardless of the organization's structure or purpose. Case-Laws Service Tax Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201547