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2015 (9) TMI 51 - AT - Service TaxSimultaneous penalty u/s 76 & 78 - service tax was deposited before issuance of the show cause notice - Held that:- The appellant had been providing the impugned service since October, 2005 but had neither taken registration nor filed any returns. The service was provided under an agreement with M/s Hindustan Lever Ltd. The said agreement clearly brings out the nature of service and there was no scope for any ambiguity or doubt about the taxability thereof. In these circumstances, the allegation of suppression on the part of the appellant is clearly sustainable warranting imposition of mandatory penalty under Section 78 - order is being issued pursuant to and in compliance of the order dated 3.11. 2014 of Punjab and Haryana High Court which duly takes note of the fact that as per the judgements of the same High Court in the case of First Flight Courier Ltd [2011 (1) TMI 52 - High Court of Punjab and Haryana] and M/s. Akash Cable [2011 (2) TMI 80 - HIGH COURT OF PUNJAB AND HARYANA], even if the penalties under Sections 76 and 78 could be imposed simultaneously during the relevant period, penalty under Section76 would not be justified when penalty under Section 78 is imposed - Penalty u/s 76 is set aside - Penalty u/s 78 is upheld - Decided partly in favour of assessee.
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