https://www.taxtmi.com/caselaws?id=384781 The Court upheld the Tribunal's decision regarding the non-consideration of revised ST3 returns filed after the prescribed period, finding no substantial question of law. The appellant's argument on non-payment of service tax due to financial difficulty was dismissed, emphasizing unjustifiable conduct in collecting tax without remittance. The Court rejected leniency under Section 80 of the Finance Act, 1994, emphasizing ongoing non-compliance and upheld penalty imposition. The appeal was admitted solely on the question of law related to revised ST3 returns, with a final hearing scheduled due to lack of reasoning in the impugned order. en-us Fri, 16 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 06:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384781 The Court upheld the Tribunal's decision regarding the non-consideration of revised ST3 returns filed after the prescribed period, finding no substantial question of law. The appellant's argument on non-payment of service tax due to financial difficulty was dismissed, emphasizing unjustifiable conduct in collecting tax without remittance. The Court rejected leniency under Section 80 of the Finance Act, 1994, emphasizing ongoing non-compliance and upheld penalty imposition. The appeal was admitted solely on the question of law related to revised ST3 returns, with a final hearing scheduled due to lack of reasoning in the impugned order. Case-Laws Service Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384781