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2014 (7) TMI 851 - AT - Service TaxPenalty u/s 76 & 78 - Simultaneous penalty - Held that:- While High Courts of Kerala and Delhi opined that prior to the amendment w.e.f . 10.5.2008 by a proviso introduced to Section 78, by the Finance Act, 2008, penalties under Sections 76 and 78, which operate on different aspects could be imposed vide Assistant Commissioner of Central Excise Vs. Krishna Poduval - [2005 (10) TMI 279 - Kerala High Court] and Bajaj Travels Ltd. Vs. CST [2011 (8) TMI 423 - DELHI HIGH COURT], the Punjab & Haryana High Court in CCE Vs. First Flight Couriers Ltd. - [2011 (1) TMI 52 - High Court of Punjab and Haryana] recorded a contrary view, following its earlier judgement in CCE Vs. Pannu Property dealers [2010 (7) TMI 255 - PUNJAB AND HARYANA HIGH COURT] and on the ground that since Section 78 is more comprehensive and provide for a higher quantum of penalty, though technically the scope of Section 76 and 77 are different, penalty under Section 76 may not be justified where penalty is already imposed under Section 78. - Decided against Revenue.
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