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2014 (4) TMI 1061 - HC - Service TaxPenalty u/s 76 & 78 - whether Tribunal erred in upholding the penalty under Sections 76 and 78 of the Finance Act of 1994 - Held that:- The liability to pay Service Tax is in accordance with the Finance Act, 1994, as the taxable services involved in the matter was for the period from April, 2000 to March, 2004. The decision of this High Court referred above in Krishna Poduval’s case (2005 (10) TMI 279 - Kerala High Court) was also prior to Finance Act, 2008, which made a remarkable distinction between Sections 76 and 78 of Service Tax Act. As the period in question relates prior to Finance Act, 2008, the assessing authority and later the Tribunal were justified in placing reliance on Krishna Poduval’s case (2005 (10) TMI 279 - Kerala High Court) by the High Court of Kerala. - at the relevant point of time prior to Finance Act, 2008, penalty could be imposed under both the provisions and it is for appellant/assessee to convince authorities concerned by evidence that they are not liable to pay Service Tax and that there is justification in the defence raised by them regarding refund of the amounts - Decided against assessee.
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