https://www.taxtmi.com/caselaws?id=202063 In a stay application concerning penalties for delayed payment of service tax and late filing of ST-3 returns, the Tribunal considered the applicant's plea of bona fide belief and first-time registration but found no basis for complete waiver of pre-deposit. As the penalty under Section 77 had not been deposited, partial compliance was required before relief could continue. The applicant was directed to pre-deposit the Section 77 penalty of Rs. 2,000 within the stipulated time, and the balance penalty was stayed pending disposal of the appeal on compliance. en-us Mon, 10 Aug 2009 00:00:00 +0530 Wed, 19 Jan 2011 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202063 In a stay application concerning penalties for delayed payment of service tax and late filing of ST-3 returns, the Tribunal considered the applicant's plea of bona fide belief and first-time registration but found no basis for complete waiver of pre-deposit. As the penalty under Section 77 had not been deposited, partial compliance was required before relief could continue. The applicant was directed to pre-deposit the Section 77 penalty of Rs. 2,000 within the stipulated time, and the balance penalty was stayed pending disposal of the appeal on compliance. Case-Laws Service Tax Mon, 10 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202063