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2019 (5) TMI 238 - AT - Service TaxLevy of service tax - testing of LPG cylinders - HELD THAT:- The assessee itself had accepted its activities of providing repair and maintenance of cylinders and we do not see anywhere either in the assessee’s reply or elsewhere, as to the appellant claiming to have under taken the above services free of cost - demand upheld. Penalties u/s 76 and 78 of FA - HELD THAT:- Section 76 and 78 are mutually exclusive and hence there cannot be any penalty under both sections - the discretion under Section 80 of the Act could be exercised to set aside the penalties under Section 76 and 78 ibid. But in any case, it is the settled position that penalties under both Sections 76 and 78 are not exigible and therefore, levy of penalty in this case under both Sections 76 & 78 is clearly without any authority of law. The penalty u/s 77 is upheld. Appeal allowed in part.
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