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2018 (12) TMI 94 - AT - Service TaxSimultaneous imposition of penalty u/s 76 and 78 of FA - period prior to 10/05/2008 - Held that:- The Tribunal has been consistently holding that penalty under Sections 76 & 78 can be imposed simultaneously. Even Kerala High Court in the case of CCE Vs. Krishna Poduval [2005 (10) TMI 279 - KERALA HIGH COURT] has observed that even if the offences are committed in the course of same transaction or arise out of the same act and thus penalties 76 and 78 can be imposed simultaneously. The contention of the department is correct and penalty under Sections 76 & 78 of the Finance Act, 1994 can be imposed simultaneously prior to 10/05/2008 - appeal allowed - decided in favor of Revenue.
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