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2017 (8) TMI 1051 - AT - Service TaxPenalty u/s 76 and 78 - entire amount of service tax alongwith interest had been paid prior to issuance of the SCN - Held that: - penalty both under Section 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously, in view of the judgement of Hon’ble Gujarat High Court in Raval Trading Company Vs. Commissioner of Service Tax [2016 (2) TMI 172 - GUJARAT HIGH COURT] - Further, the appellant are entitled to discharge 25% of the penalty imposed under Section 78 of the Finance Act, 1994 subject to fulfilment of the conditions laid down thereunder - the impugned order is modified to the extent of setting aside imposition of penalty under section 76 and allowing the benefit of discharging 25% of the penalty imposed under Section 78 of the Finance Act, 1994 - appeal allowed - decided partly in favor of appellant.
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