https://www.taxtmi.com/caselaws?id=750989 The Tribunal upheld the impugned order, affirming the appellant's liability to pay service tax under "business auxiliary service" as per s. 65(19) of the Finance Act, 1994. The appellant's delayed ST-3 filing and non-payment resulted in confirmed demands for service tax, interest, late fees, and penalties under ss. 76 & 77. The Tribunal dismissed the appeal, supporting the penalties due to the appellant's non-compliance and deliberate disregard of the law. The decision reinforced the appellant's obligation to adhere to tax regulations, validating the imposed financial liabilities and penalties. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 09:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750989 The Tribunal upheld the impugned order, affirming the appellant's liability to pay service tax under "business auxiliary service" as per s. 65(19) of the Finance Act, 1994. The appellant's delayed ST-3 filing and non-payment resulted in confirmed demands for service tax, interest, late fees, and penalties under ss. 76 & 77. The Tribunal dismissed the appeal, supporting the penalties due to the appellant's non-compliance and deliberate disregard of the law. The decision reinforced the appellant's obligation to adhere to tax regulations, validating the imposed financial liabilities and penalties. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750989