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2016 (9) TMI 793 - CESTAT HYDERABADImposition of penalty - Section 78 of the Finance Act, 1994 - invokation of revisionary powers of the Commissioner - non-discharge of service tax liability on GTA services - Held that:- it is the case of the Department that as in the earlier SCN dated 28.02.2007 there was allegation of suppression of facts and because in the earlier Order-in-Original there was imposition of penalty under Section 78, the Commissioner in the impugned order ought to have imposed penalty under Section 78 also. I cannot agree with this submission of the department. On issuance of notice under Section 84 invoking revisionary powers of the Commissioner the earlier order passed by the adjudicating authority dated 18.03.2008 has been merged in the revisionary powers exercised by the Commissioner. Further, in the SCN issued under Section 84 invoking the revisionary powers, there is no allegation of suppression of facts. It is also settled law that penalty under Section 76 and 78 cannot be imposed simultaneously. - Decided against the Revenue
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