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Penalty Confirmed for Late ST-3 Filing; Section 80 Not Applicable Due to Presumed Lack of Bona Fides u/s 78.
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....Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in such cases would not arise because Section 78 itself supposes lack of bona-fides on the part of the assessee - Levy of penalty confirmed....