https://www.taxtmi.com/caselaws?id=240 The Tribunal waived the penalty of Rs. 7,105 imposed under Section 76 for late payment of Service Tax, citing the absence of mala fide intention and the appellants' timely payment of the tax. However, the penalty of Rs. 1,000 under Section 77 for late filing of ST-3 Returns was upheld. The appellants' appeal was successful in reducing the overall penalty amount, providing relief on the penalty for late payment of Service Tax. en-us Mon, 07 Feb 2005 00:00:00 +0530 Tue, 05 Apr 2016 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240 The Tribunal waived the penalty of Rs. 7,105 imposed under Section 76 for late payment of Service Tax, citing the absence of mala fide intention and the appellants' timely payment of the tax. However, the penalty of Rs. 1,000 under Section 77 for late filing of ST-3 Returns was upheld. The appellants' appeal was successful in reducing the overall penalty amount, providing relief on the penalty for late payment of Service Tax. Case-Laws Service Tax Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240