https://www.taxtmi.com/caselaws?id=24 Delayed filing of ST-3 returns under the Finance Act, 1994 attracted penalty under section 77, but the Tribunal applied its earlier precedent and confined the levy to the minimum prescribed amount of Rs. 100 per week for the period of delay. The penalty originally imposed at Rs. 7,700 was therefore recalculated on the basis of the actual delay and restricted to Rs. 1,100, granting the assessee partial relief. en-us Tue, 07 Dec 1999 00:00:00 +0530 Tue, 01 Jul 2008 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24 Delayed filing of ST-3 returns under the Finance Act, 1994 attracted penalty under section 77, but the Tribunal applied its earlier precedent and confined the levy to the minimum prescribed amount of Rs. 100 per week for the period of delay. The penalty originally imposed at Rs. 7,700 was therefore recalculated on the basis of the actual delay and restricted to Rs. 1,100, granting the assessee partial relief. Case-Laws Service Tax Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24