https://www.taxtmi.com/caselaws?id=391191 The Tribunal ruled in favor of the appellant, setting aside the penalties under Section 78 and the late fee for delayed filing of ST-3 returns. The appellant was held liable for Service Tax under the Reverse Charge mechanism due to short payment observed during an audit. While the Service Tax demand was acknowledged, the Tribunal found no evidence of intent to evade payment or willful misstatement to justify penalties under Section 78. The imposition of late fees for non-submission of ST-3 returns was also deemed beyond the scope of the show cause notice. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 17 Feb 2021 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391191 The Tribunal ruled in favor of the appellant, setting aside the penalties under Section 78 and the late fee for delayed filing of ST-3 returns. The appellant was held liable for Service Tax under the Reverse Charge mechanism due to short payment observed during an audit. While the Service Tax demand was acknowledged, the Tribunal found no evidence of intent to evade payment or willful misstatement to justify penalties under Section 78. The imposition of late fees for non-submission of ST-3 returns was also deemed beyond the scope of the show cause notice. Case-Laws Service Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391191