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2013 (5) TMI 701 - CESTAT, KOLKATAPenalty u/s 76 – simultaneous penalty – held that:- Hon'ble High Court of Punjab and Haryana in the case of Commissioner of Central Excise Vs. First Flight Courier Ltd. (2011 (1) TMI 52 - High Court of Punjab and Haryana) taking into consideration the amending provision, has specifically answered whether penalty under sec. 76 as well as sec. 78 can be imposed simultaneously for the period prior to the amendment of said provisions. - the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal to service tax had already been imposed under section 78 of the Act.
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