https://www.taxtmi.com/caselaws?id=374785 The Tribunal modified the impugned order by setting aside the penalty imposed under Section 78 of the Finance Act, 1994. The penalties under Sections 70 and 77 for delayed filing of ST-3 returns and non-submission of documents were upheld due to procedural delays, but the penalty under Section 78 was deemed unjustified as there was no evidence of fraudulent intent. The appellant's cooperation, payment of a significant amount before the enquiry, and rectification of deficient amounts after self-assessment indicated no intention to evade payment. en-us Fri, 18 Jan 2019 00:00:00 +0530 Sat, 09 Feb 2019 14:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374785 The Tribunal modified the impugned order by setting aside the penalty imposed under Section 78 of the Finance Act, 1994. The penalties under Sections 70 and 77 for delayed filing of ST-3 returns and non-submission of documents were upheld due to procedural delays, but the penalty under Section 78 was deemed unjustified as there was no evidence of fraudulent intent. The appellant's cooperation, payment of a significant amount before the enquiry, and rectification of deficient amounts after self-assessment indicated no intention to evade payment. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374785