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2018 (4) TMI 971 - AT - Service TaxSimultaneous Penalty u/s 76 and 78 - non-discharge of service tax due to ignorance - whether the appellant was liable for penalty under Sections 76 & 78 of the Finance Act, 1994? - Held that: - Section 78 was amended by Finance Act, 2008 w.e.f. 10.5.2008. If the penalty is imposed under 78, no penalty should be imposed under Section 76 - the appellant is only liable for penalty under Section 78 and not under Section 76 simultaneously - appeal allowed in part.
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