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2016 (2) TMI 961 - PUNJAB AND HARYANA HIGH COURTImposition of penalty u/s 76 and 78 of the Act - invocation of Section 80 of the Act - services of cable operator and Broadcasting Agency - The services of cable operator were brought under the service tax net w.e.f. 16.8.2002 whereas services of Multi System Operator became taxable w.e.f. 10.9.2004. The respondent found that the appellant during the years from 2001-02 to 2004-05 had rendered above said services but failed to pay service tax amounting to ₹ 11,46,537/- - whether imposition of penalty justified? - Held that: - While considering the scope and ambit of Sections 76 and 78 of the Act, this Court has held in Commissioner of Central Excise vs. M/s Pannu Property Dealers, Ludhaina case [2010 (7) TMI 255 - PUNJAB AND HARYANA HIGH COURT] that Sections 76, 77 and 78 of the Act, do not envisage imposition of simultaneous penalties. This apart, the matter relating to short payment of tax as well requires to be re-examined by the Tribunal - without expressing any opinion on the merits of the appeals and as to the rights of the parties, the appeals are allowed, the impugned orders passed by the Tribunal are set aside and the matters are remanded to the Tribunal, for adjudication afresh on all the issues in accordance with law.
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