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2012 (7) TMI 164 - AT - Service TaxPenalty under Section 76 and 78 simultaneously - Non-payment of service tax liability under the category of Management, Maintenance and Repair Services - appellant before issuance of show cause notice has paid the entire amount of service tax liability, interest and 25% of the penalty imposed under Section 78 of the Finance Act, 1994, within 30 days of the issuance of the adjudication order – Held that:- Provisions of Section 78 was amended from 10.05.2008, wherein an amendment is brought in indicating that, where penalties payable under Section 78, no penalty under the provisions of Section 76 shall be attracted - show cause notice is issued to the appellant on 18.6.2008 and whereas the amendment to Section 78 was carried out on 10.05.2008 – Penalty u/s 76 not sustainable – In favor of assessee
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