https://www.taxtmi.com/caselaws?id=183272 The appellant, engaged in providing "International Courier Service," faced a demand for service tax of &8377; 8,00,660/- for the period 2008-09 due to non-payment and non-filing of ST-3 returns. The LAA reduced the penalty under Section 78 from &8377; 16 lakhs to &8377; 8,00,660/-, citing industry recession as the reason for non-payment. The penalty reduction was upheld, emphasizing that non-payment was not due to legal interpretation but failure to remit taxes collected. The judgment highlighted the lack of leniency for deliberate non-payment of taxes collected, upholding the reduced penalty and emphasizing the importance of tax compliance and remittance to the authorities. en-us Thu, 02 Jun 2016 00:00:00 +0530 Sat, 04 Jun 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183272 The appellant, engaged in providing "International Courier Service," faced a demand for service tax of &8377; 8,00,660/- for the period 2008-09 due to non-payment and non-filing of ST-3 returns. The LAA reduced the penalty under Section 78 from &8377; 16 lakhs to &8377; 8,00,660/-, citing industry recession as the reason for non-payment. The penalty reduction was upheld, emphasizing that non-payment was not due to legal interpretation but failure to remit taxes collected. The judgment highlighted the lack of leniency for deliberate non-payment of taxes collected, upholding the reduced penalty and emphasizing the importance of tax compliance and remittance to the authorities. Case-Laws Service Tax Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183272