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2019 (11) TMI 785 - AT - Service TaxImposition of simultaneous penalty u/s 76 & 78 - HELD THAT:- This issue has been settled by the Hon’ble High Court of Gujarat in the case of M/S RAVAL TRADING COMPANY VERSUS COMMISSIONER OF SERVICE TAX [2016 (2) TMI 172 - GUJARAT HIGH COURT] according to which when the penalty under section 78 was imposed, no penalty should be imposed under section 76. Considering the aforesaid judgment, we are of the view that Adjudicating Authority has rightly not imposed penalty under section 76. Appeal dismissed - decided against Revenue.
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