https://www.taxtmi.com/caselaws?id=350367 The Tribunal reduced the penalty imposed on the appellant for failure to file service tax returns from Rs. 1,80,000 to Rs. 18,000. The penalty was recalculated at Rs. 2,000 per return for six returns and Rs. 6,000 for a specific period, with exemptions for nil returns. The appellant, engaged in transportation services, argued that the increased penalty was not applicable retrospectively to the default period before the relevant amendment. The Tribunal found the original penalty excessive and adjusted it accordingly, with any excess payment to be refunded to the appellant. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 25 Nov 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350367 The Tribunal reduced the penalty imposed on the appellant for failure to file service tax returns from Rs. 1,80,000 to Rs. 18,000. The penalty was recalculated at Rs. 2,000 per return for six returns and Rs. 6,000 for a specific period, with exemptions for nil returns. The appellant, engaged in transportation services, argued that the increased penalty was not applicable retrospectively to the default period before the relevant amendment. The Tribunal found the original penalty excessive and adjusted it accordingly, with any excess payment to be refunded to the appellant. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350367