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2019 (1) TMI 1501 - AT - Service TaxPenalty u/s 76, 77 and 78 of FA - Simultaneous penalty u/s 76 and 78 of FA - Mis-declaration - service tax registration not obtained - Held that:- It is settled law that penalty under Section 78 as well as 76 cannot be imposed simultaneously. In the present case the penalty under Section 78 has been imposed by the adjudicating authority. In the case of Bajaj Travels Ltd Vs. CST, Delhi [2016 (2) TMI 172 - GUJARAT HIGH COURT] the Hon’ble High Court of Delhi has held that the amendment in Section 78 whereby it is provided that when penalty under Section 78 is imposed, no penalty under Section 76 should be imposed. This amendment is of clarificatory nature hence, it is effective retrospectively. The penalty under section 76 is set aside by the adjudicating authority is legal and proper - As regard penalty under Section 77 since the adjudicating authority despite giving clear finding in para 35, has not passed any order, matter is remanded to adjudicating authority for passing an order - appeal allowed in part and part matter on remand.
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