https://www.taxtmi.com/caselaws?id=349506 The tribunal upheld the imposition of a penalty under section 78 of the Finance Act, 1994, against the appellant for intentional non-payment and non-filing of returns related to service tax. The appellant's failure to fulfill legal obligations, coupled with evidence of malafide intent in collecting but not remitting service tax, led to the dismissal of their appeal. The judgment emphasized the mandatory nature of penalties for non-compliance with tax laws and the significance of adhering to financial obligations despite challenges. en-us Wed, 09 Aug 2017 00:00:00 +0530 Mon, 16 Oct 2017 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349506 The tribunal upheld the imposition of a penalty under section 78 of the Finance Act, 1994, against the appellant for intentional non-payment and non-filing of returns related to service tax. The appellant's failure to fulfill legal obligations, coupled with evidence of malafide intent in collecting but not remitting service tax, led to the dismissal of their appeal. The judgment emphasized the mandatory nature of penalties for non-compliance with tax laws and the significance of adhering to financial obligations despite challenges. Case-Laws Service Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349506