https://www.taxtmi.com/caselaws?id=393177 The Tribunal allowed the appeal, setting aside the penalties under Sections 77 and 78 of the Finance Act, 1994, by extending the benefit of Section 80. However, it upheld the service tax demand and interest. The penalty under Section 77 for non-filing of ST3 returns was not disturbed, providing consequential reliefs as per law. en-us Fri, 06 Mar 2020 00:00:00 +0530 Wed, 06 Nov 2024 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393177 The Tribunal allowed the appeal, setting aside the penalties under Sections 77 and 78 of the Finance Act, 1994, by extending the benefit of Section 80. However, it upheld the service tax demand and interest. The penalty under Section 77 for non-filing of ST3 returns was not disturbed, providing consequential reliefs as per law. Case-Laws Service Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393177