https://www.taxtmi.com/caselaws?id=374972 The Tribunal upheld the penalty imposed under section 78 of the Finance Act, 1994, on the appellants engaged in Event Management Services for non-payment of service tax and failure to file ST-3 returns. Despite the appellants' claims of non-realization of funds and financial constraints, the Tribunal found their actions lacked bonafide intentions. The appeal against the penalty was dismissed, emphasizing the appellants' failure to demonstrate clean hands in their dealings. The decision was rendered on 12.02.2019. en-us Tue, 12 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374972 The Tribunal upheld the penalty imposed under section 78 of the Finance Act, 1994, on the appellants engaged in Event Management Services for non-payment of service tax and failure to file ST-3 returns. Despite the appellants' claims of non-realization of funds and financial constraints, the Tribunal found their actions lacked bonafide intentions. The appeal against the penalty was dismissed, emphasizing the appellants' failure to demonstrate clean hands in their dealings. The decision was rendered on 12.02.2019. Case-Laws Service Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374972