https://www.taxtmi.com/caselaws?id=189008 The Tribunal allowed the appellant's appeal to set aside the penalty imposed but upheld the late fee imposition for late filing of ST-3 returns under Service Tax Rules, 1994. The appellant failed to provide a basis for waiving the late fee, leading to its confirmation by the lower authorities. The Tribunal found no mala fide intent in the appellant's actions, leading to the setting aside of the penalty imposed under Section 77 of the Finance Act, 1994. The decision resulted in partial success for the appellant, with relief granted in terms of penalty but not late fee imposition. en-us Fri, 06 Nov 2015 00:00:00 +0530 Fri, 23 Dec 2016 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189008 The Tribunal allowed the appellant's appeal to set aside the penalty imposed but upheld the late fee imposition for late filing of ST-3 returns under Service Tax Rules, 1994. The appellant failed to provide a basis for waiving the late fee, leading to its confirmation by the lower authorities. The Tribunal found no mala fide intent in the appellant's actions, leading to the setting aside of the penalty imposed under Section 77 of the Finance Act, 1994. The decision resulted in partial success for the appellant, with relief granted in terms of penalty but not late fee imposition. Case-Laws Service Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189008