https://www.taxtmi.com/caselaws?id=187518 The Tribunal allowed the stay application in a case concerning the waiver of penalties under Section 77 for failure to file ST3 Returns. The Asst. Commissioner initially dropped the show cause notice due to the appellant's bona fide belief, but the Commissioner later imposed the penalty. The Tribunal considered a High Court judgment cited by the appellant as similar to the case, leading to the stay application being granted for a final hearing before a Single Member Bench on 23rd March 2007. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 25 Oct 2016 13:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187518 The Tribunal allowed the stay application in a case concerning the waiver of penalties under Section 77 for failure to file ST3 Returns. The Asst. Commissioner initially dropped the show cause notice due to the appellant's bona fide belief, but the Commissioner later imposed the penalty. The Tribunal considered a High Court judgment cited by the appellant as similar to the case, leading to the stay application being granted for a final hearing before a Single Member Bench on 23rd March 2007. Case-Laws Service Tax Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187518