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2015 (9) TMI 1440 - AT - Central ExciseService tax demand along with interest and penalties under Sections 76, 77 & 78 of the Finance Act, 1994 - Held that:- There is no doubt that the commission paid to overseas agents by the appellant was liable to service tax under BAS and the appellant is not contesting the same As decide in Jubiliant Enpro (P) Ltd. Vs. CCE, Noida [2014 (12) TMI 598 - CESTAT NEW DELHI ] even if at the relevant time the penalties under Section 76 & 78 were not mutually exclusive, once penalty under Section 78 has been imposed, penalty under Section 76 ibid may not be justified. Penalty under Sections 77 and 78 ibid are upheld. However, penalty under Section 78 ibid shall be 25% of the amount of demand confirmed (i.e., 25% of ₹ 35,14,649/-), if the same along with impugned demand and interest is deposited within 30 days of the receipt of this order, if the same has already not been done. Needless to say, (any) amounts already deposited towards the impugned demand, interest and penalty will be taken into account for this purpose.
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