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2017 (4) TMI 560 - AT - Service TaxLevy of penalty u/s 76 - The sole grievance of the Department is that, the adjudicating authority has dropped the penalty under Section 76 of the Finance Act, 1994. - Commercial or Industrial Construction Service - Held that:- It is not fair on the part of the Department to file the Appeal for the reason that the penalty under Section 76 was not levied, especially when the penalties under Section 77 and 78 of the Finance Act, 1994 were also levied. Further, it may be mentioned that as far as the imposition of penalty under Section 76 and 78 of the Finance Act, 1994 is concerned, the provisions are mutually exclusive. Where conditions warranting imposition of penalties under Section 78 exist, penalty under Section 76 cannot be levied.
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