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2014 (6) TMI 424 - AT - Service TaxDemand of the differential service tax - Penalty u/s 76 & 78 - Held that:- show cause notice was issued on 16.10.2009 i.e. after the amendment was made under Section 78 of the Finance Act, 1994. In my view, both the lower authorities had concurrently held that provisions of Section 78 having been invoked and penalty imposed, Section 76 penalty may not be justified is a correct conclusion that has been arrived, in view of the decision of the Hon’ble High Court of Punjab and Haryana in the case of First Flight Courier Ltd. [2011 (1) TMI 52 - High Court of Punjab and Haryana] - Decided against Revenue.
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