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2018 (8) TMI 628 - CESTAT HYDERABADPenalty u/s 76 and 78 of FA - Doctrine of Merger - whether penalties can be imposed simultaneously under section 76 and 78? - Held that:- It is now a settled law that for the period prior to 10.05.2008 simultaneous penalties can be imposed under section 76 and 78. Quantum of penalty - whether penalty imposed under section 78 is in excess of the demand? - Held that:- Section 78, as it stood during the period, provided for a penalty equal to the amount of service tax levied or paid or short levied or short paid. There is a mandatory penalty and this cannot be either increased or reduced - the penalty imposed is in excess of demand, which needs to be reduced. Appeal allowed in part.
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