https://www.taxtmi.com/caselaws?id=786380 Appellant failed to file ST-3 returns while regularly assessing and paying service tax; tribunal found no intention to evade tax and set aside the demand and penalty imposed under Section 78 of the Finance Act, 1994. The tribunal held that invocation of the extended period of limitation was not justified and therefore the extended-period demand cannot be sustained. However, because filing ST-3 was a procedural requirement, late fees under Section 70(1) and penalty for failure to furnish returns under Section 77(1)(c) were upheld as imposable even absent malafide intent. Appeal was partly allowed. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786380 Appellant failed to file ST-3 returns while regularly assessing and paying service tax; tribunal found no intention to evade tax and set aside the demand and penalty imposed under Section 78 of the Finance Act, 1994. The tribunal held that invocation of the extended period of limitation was not justified and therefore the extended-period demand cannot be sustained. However, because filing ST-3 was a procedural requirement, late fees under Section 70(1) and penalty for failure to furnish returns under Section 77(1)(c) were upheld as imposable even absent malafide intent. Appeal was partly allowed. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786380