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2018 (5) TMI 1425 - GUJARAT HIGH COURTSimultaneous penalty u/s 76 and 78 - Whether simultaneous penalties under sections 76 and 78 of the Finance Act, 1994 could have been imposed? - Held that: - issue is already covered by judgment of Division Bench of this Court in case of Raval Trading Company v. Commissioner of Service Tax [2016 (2) TMI 172 - GUJARAT HIGH COURT], where it was held that Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit - simultaneous penalty under section 76 and 78 of the Finance Act, 1994 cannot be imposed - appeal dismissed - decided against Revenue.
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