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2012 (11) TMI 742 - AT - Service TaxPenalty u/s 76 & 78 - Commissioner (A) set aside the levy as both the penalties could not be simultaneously imposed - Held that:- As decided in Asstt. Cce & Ors.Versus V. Krishna Poduval & Ors. [2005 (10) TMI 279 - KERALA HIGH COURT] the provisions (Sections 76 and 78) are mutually exclusive and that, while Section 76 does not require mens rea, Section 78 involves evasion with guilty mind thereof. As the two penalties can be simultaneously imposed. Thus the conclusion reached by the Commissioner (Appeals) is inconsistent with his reasoning - in favour of revenue.
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