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2018 (7) TMI 100 - AT - Service TaxPenalty u/s 76 of FA - penalty u/s 76 was not imposed by adjudicating authority on the ground that penalty u/s 78 has already been imposed - Held that:- The demand stands raised for the period 01.10.2004 to 31.03.2010. The amendment in Section 78 was carried out w.e.f. 10.05.2008. Tribunal in the case of Ramawat Construction Co. vs. CCE, Jaipur-II [2017 (5) TMI 705 - CESTAT NEW DELHI] has ordered that penalties under both Sections 76 and 78 can be imposed for the period prior to the amendment in Section 78 carried out w.e.f. 10.05.2008. Penalty u/s 76 is imposable for the period 01.10.2004 to 09.05.2008 - The lower authority is directed to quantify and impose the penalty u/s 76 for the above period - appeal allowed by way of remand.
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