https://www.taxtmi.com/caselaws?id=421165 The Tribunal ruled in favor of the appellant, a manufacturer, in a case involving service tax liability under the reverse charge mechanism. The appellant had paid the service tax before the notice was issued, as evidenced by their filed return, leading to the setting aside of penalties imposed under Section 78. Additionally, penalties for late filing of ST-3 returns were reduced due to financial difficulties faced by the appellant. The Tribunal set aside penalties under Sections 70, 77, and 78, modifying the original order in favor of the appellant. en-us Mon, 18 Apr 2022 00:00:00 +0530 Tue, 19 Apr 2022 08:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421165 The Tribunal ruled in favor of the appellant, a manufacturer, in a case involving service tax liability under the reverse charge mechanism. The appellant had paid the service tax before the notice was issued, as evidenced by their filed return, leading to the setting aside of penalties imposed under Section 78. Additionally, penalties for late filing of ST-3 returns were reduced due to financial difficulties faced by the appellant. The Tribunal set aside penalties under Sections 70, 77, and 78, modifying the original order in favor of the appellant. Case-Laws Service Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421165