https://www.taxtmi.com/caselaws?id=440308 The Tribunal upheld the confirmed demand of Rs.4,96,711 and penalties under Section 77(1)(a) and Section 77(2) of the Finance Act, 1994, against the Appellant for non-payment of Service Tax and failure to file returns. The Appellant's challenge to penalties under Section 78 was rejected, with the Tribunal affirming the penalties imposed by lower authorities. The extended period for raising demands and suppression allegations were deemed valid, with the Tribunal emphasizing the Appellant's liability due to non-registration and non-disclosure. The Judge upheld the penalties but offered a reduced penalty under Section 78 if payment was made within 30 days. en-us Mon, 10 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 08:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440308 The Tribunal upheld the confirmed demand of Rs.4,96,711 and penalties under Section 77(1)(a) and Section 77(2) of the Finance Act, 1994, against the Appellant for non-payment of Service Tax and failure to file returns. The Appellant's challenge to penalties under Section 78 was rejected, with the Tribunal affirming the penalties imposed by lower authorities. The extended period for raising demands and suppression allegations were deemed valid, with the Tribunal emphasizing the Appellant's liability due to non-registration and non-disclosure. The Judge upheld the penalties but offered a reduced penalty under Section 78 if payment was made within 30 days. Case-Laws Service Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440308