https://www.taxtmi.com/caselaws?id=349551 The tribunal upheld the imposition of penalty under sections 77 and 78 of the Finance Act, 1994 on the appellant for non-filing of returns and non-payment of service tax. Despite the appellant's argument of financial difficulties leading to delayed payment, the tribunal found evidence of malafide intentions in non-disclosure and non-filing of returns. Emphasizing the mandatory nature of penalty imposition in cases of suppression of facts, the tribunal rejected the appellant's claims and upheld the penalty under section 78, concluding that the appellant's actions warranted the penalty due to non-compliance with legal obligations. en-us Wed, 09 Aug 2017 00:00:00 +0530 Tue, 17 Oct 2017 08:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349551 The tribunal upheld the imposition of penalty under sections 77 and 78 of the Finance Act, 1994 on the appellant for non-filing of returns and non-payment of service tax. Despite the appellant's argument of financial difficulties leading to delayed payment, the tribunal found evidence of malafide intentions in non-disclosure and non-filing of returns. Emphasizing the mandatory nature of penalty imposition in cases of suppression of facts, the tribunal rejected the appellant's claims and upheld the penalty under section 78, concluding that the appellant's actions warranted the penalty due to non-compliance with legal obligations. Case-Laws Service Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349551