https://www.taxtmi.com/caselaws?id=385645 The tribunal partly allowed the appeals, setting aside the penalty under Section 76 of the Finance Act, 1994, as the conditions for penalty imposition were not met due to ongoing litigation on the taxability of the services. However, the penalty under Section 77 was upheld due to the admitted delay in filing the ST-3 return. The decision was based on the clear facts surrounding the delay. en-us Thu, 09 May 2019 00:00:00 +0530 Wed, 11 Sep 2019 07:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385645 The tribunal partly allowed the appeals, setting aside the penalty under Section 76 of the Finance Act, 1994, as the conditions for penalty imposition were not met due to ongoing litigation on the taxability of the services. However, the penalty under Section 77 was upheld due to the admitted delay in filing the ST-3 return. The decision was based on the clear facts surrounding the delay. Case-Laws Service Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385645