https://www.taxtmi.com/caselaws?id=349132 The tribunal upheld the penalty imposed on the appellant for non-filing and non-payment of service tax, citing malafide intent and the clear mandate of law under section 76 of the Finance Act, 1994. The appellant's argument of financial constraints was not accepted, emphasizing the legal obligation to disclose and pay service tax, regardless of financial difficulties. The penalty imposition was deemed justified in light of the intentional non-compliance with tax obligations. en-us Wed, 02 Aug 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349132 The tribunal upheld the penalty imposed on the appellant for non-filing and non-payment of service tax, citing malafide intent and the clear mandate of law under section 76 of the Finance Act, 1994. The appellant's argument of financial constraints was not accepted, emphasizing the legal obligation to disclose and pay service tax, regardless of financial difficulties. The penalty imposition was deemed justified in light of the intentional non-compliance with tax obligations. Case-Laws Service Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349132