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    <title>2023 (2) TMI 440 - CESTAT BANGALORE</title>
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    <description>The appeal filed by M/s. Triumph India Software Services Pvt. Ltd. regarding alleged non-payment of service tax liability and failure to file ST-3 Returns was dismissed by the Appellate Tribunal CESTAT Bangalore. The penalty imposed on the Managing Director, Smt. Usha Mohan, was reduced from Rs. 50,000/- to Rs. 10,000/ in consideration of the company&#039;s liquidation proceedings and circumstances. Appeal No. ST/20093/2018 was dismissed, while Appeal No. ST/20094/2018 was partially allowed with a reduced penalty.</description>
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