https://www.taxtmi.com/caselaws?id=365346 The Tribunal upheld the demand of service tax and interest for the period of non-payment due to the appellant's failure to file Service Tax Returns and ignorance of the law. While no penalty was imposed under Section 78, a penalty under Section 77 was confirmed for the appellant's delayed filing of ST-3 returns. Despite concerns about not receiving a personal hearing, the Tribunal based its decision on the presented record and arguments, emphasizing the appellant's duty to comply with tax requirements promptly. The appellant's diligence in paying a significant amount influenced the Tribunal's decision to set aside the penalty under Section 78. en-us Wed, 08 Aug 2018 00:00:00 +0530 Sat, 25 Aug 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365346 The Tribunal upheld the demand of service tax and interest for the period of non-payment due to the appellant's failure to file Service Tax Returns and ignorance of the law. While no penalty was imposed under Section 78, a penalty under Section 77 was confirmed for the appellant's delayed filing of ST-3 returns. Despite concerns about not receiving a personal hearing, the Tribunal based its decision on the presented record and arguments, emphasizing the appellant's duty to comply with tax requirements promptly. The appellant's diligence in paying a significant amount influenced the Tribunal's decision to set aside the penalty under Section 78. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365346