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2010 (3) TMI 809 - AT - Service TaxPenalty under Section 76 and Section 78 - simultaneous imposition of penalty under Sections 76 and 78 - Held that:- case stand settled in favour of the Revenue by the judgment of Hon'ble Kerala High Court in the case of [Krishna Poduval (2005 - TMI - 75949 - Kerala High Court)], penalties 76 and 78 can be imposed simultaneously. order setting aside the penalty on the respondent under Section 76 of the Finance Act, 1994 is not correct, Revenue's appeal is accordingly allowed.
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