Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed time

Om Sai Fabricators Vs Commissioner of CE & ST (CESTAT Mumbai)

Conclusion: As appellant had not taken registration and had not filed ST-3 returns within the prescribed time, penalty imposed under Section 77 was justified.

Held: Appellant was liable to pay service tax of Rs.1,25,36,776.00 (Rupees one crore twenty five lakh thirty six thousand seven hundred seventy six only) during the period 2006-07 to 2008-09  under sectio

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