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2017 (11) TMI 36 - CESTAT BANGALOREPenalty u/s 76 and 78 - tax collected but not paid - tax alongwith interest paid on being pointed out - Held that: - As regards the penalty imposed under Section 76, 77 and 78, the SCN was issued to the appellant on 18.09.2008 when provisions of Section 78 were amended to impose one penalty i.e. either under Section 76 or under Section 78. Since in the case in hand penalty under Section 78 has already been imposed, the penalty imposed by the adjudicating authority under Section 76 of the Finance Act 1994 upheld by the First Appellate Authority is unsustainable and liable to be set aside. Since the amount of service tax liability stands collected but not deposited with the Government of India, question of invoking Section 80 does not arise. Accordingly the appeal as regards setting aside the penalty under Section 77 and 78 is devoid of merits and liable to be rejected. Appeal allowed in part.
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