https://www.taxtmi.com/caselaws?id=32063 The Tribunal set aside penalties imposed on an individual, a 'Manpower Recruitment Agency,' for failure to submit ST-3 returns and pay service tax due, citing mental pressure as a defense. The lack of detailed reasoning in the Commissioner's order led to a remand for a new decision within four months, emphasizing the necessity for quantification and thorough justifications for penalty imposition. en-us Mon, 21 Jul 2008 00:00:00 +0530 Thu, 30 Apr 2009 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32063 The Tribunal set aside penalties imposed on an individual, a 'Manpower Recruitment Agency,' for failure to submit ST-3 returns and pay service tax due, citing mental pressure as a defense. The lack of detailed reasoning in the Commissioner's order led to a remand for a new decision within four months, emphasizing the necessity for quantification and thorough justifications for penalty imposition. Case-Laws Service Tax Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32063