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2013 (6) TMI 108 - AT - Service TaxCommission for selling the products of AIE - demand of service tax along with interest and penalties under Section 76,77 and 78 - assessee is engaged in buying & selling of products of M/s Amway India Enterprises Pvt. Ltd. (AIE) through a chain of distributors on monthly turn over basis - Held that:- As appellant did not obtain service tax registration and also did not file any service tax return and there by the information regarding the taxable amount received and information of the commission was not declared to the department. Commissioner (Appeal)s findings that appellant deliberately evaded the service tax on such commission received from AIE is sustainable. Appellant contention that since tax along with interest has been paid there was no need of issuance of Show Cause Notice is not acceptable as in such cases Show Cause Notice can be issued as held in case of British Airways Plc. Vs. Commissioner of Service Tax, New Delhi (2012 (7) TMI 670 - CESTAT, NEW DELHI). Contention that no penalty can be imposed u/s 76 and 78 simultaneously also not acceptable as it is found that Section 76 and 78 prior to amendment of Section 78 with effect from 16.05.2008 operated in different fields and penalty is imposable under both the Sections even if offence committed is in course of same transaction as held in case of British Airways Plc. (Supra). As the appellant has not paid the 25% of the tax amount as penalty within 30 days of the receipt of the Adjudication order the appellant is not liable for any concession in penalty. Against assessee.
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