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2017 (9) TMI 422 - AT - Service TaxPenalty u/s 76, 77 and 78 - payment of tax with interest before issuance of SCN - Held that: - appellant did not disclose service tax liability to the department at the relevant time, accordingly they have suppressed the facts. Whether simultaneous penalty can be imposed under Section 76 and 78 during the relevant period? - Held that: - the issue has been considered in various judgments and finally it was held in the in case of BCCI Vs CST Mumbai-1, [2014 (9) TMI 598 - CESTAT MUMBAI], where it was held that penalty under Section 76 ad 78 can be imposed simultaneously. As regard the penalty under Section 77, the penalty of ₹ 5000/- was rightly imposed on the appellant as they have not submitted ST-3 returns correctly at the relevant time. As regard the submission of the Ld. Counsel regarding the option of 25% penalty not given by the adjudicating authority, we find that adjudicating authority must give option in the impugned order for 25% penalty. This issue has been considered by the Board Circular No. 208/07/2008-CX-6 dated 22-5-2008 and clarified that the adjudicating authority must give an option of reduced penalty of 25% penalty in the adjudicating order. Appeal allowed - decided partly in favor of appellant.
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