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2014 (1) TMI 1554 - AT - Service TaxPenalty u/s 76 & 78 - Simultaneous penalty u/s 76 & 78 - Clearing and Forwarding Agents Services - Goods Transport Agency Services - Whether penalty under Section 76 is imposable when the penalty under Section 78 has been imposed under the Finance Act - Held that:- penalty was imposable under both Section 76 and 78 separately even if offence were committed in the course of same act - Following decision of Bajaj Travels Ltd. Versus Commissioner of Service-tax [2011 (8) TMI 423 - DELHI HIGH COURT] - Decided in favour of Revenue.
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