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2017 (9) TMI 419 - AT - Service TaxSimultaneous Penalties u/s 76 and 78 - evasion of service tax conducted after 10.5.2008 - case of appellant is that the penalties under both Sections 76 and 78 cannot be imposed simultaneously for the period prior to 10.5.2008 when the amendment was made in the Section 78 of the Finance Act stating that where penalty is payable under Section 78, the provision of Section 76 shall not apply - Held that: - for the offence of evasion of service tax for the period after cut off date of 10.5.2008, only one penalty i.e. under section 78 can be imposed. Therefore, the penalty imposed under section 76 for the tax evaded for the period post 10.5.2008 only is hereby dropped but for the period prior to 10.5.2008 penalties imposed under both Sections 76 and 78 are sustained. As the facts do not make it clear that how much / what is exact quantification of the tax evaded separately for these two periods i.e. prior to 10.5.2008 and post 10.05.08, the matter is remanded to the original adjudicating authority for quantification of the tax demand for these two periods - appeal allowed by way of remand.
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