Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 198 - AT - Service TaxRent-a-cab service – demand of service tax and penalty – penalties under section 76 and 78 simultaneously – department contended that the incidence of imposition of penalty under sections 76 and 78 of the Act are distinct and separate under the two provisions and even if offences are committed in the course of the same prosecution or arise out of the same Act, penalty can imposable for both the offences under both the sections separately – held that revenue filed this appeal on the ground as to whether penalty is simultaneously imposable under both the sections 76 and 78 of the Act. The revenue has not challenged the other ground insofar as to whether the proposal to impose penalty under section 76 of the Act by corrigendum to show-cause notice is permissible under the law – Order of Commissioner (Appeals) setting aside the penalty under section 76 upheld.
|