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2010 (3) TMI 126 - AT - Service TaxRent-a-cab service - The service tax demand was confirmed and penalties were imposed on the ground that during the period October, 2000 to September, 2005, the respondent was providing the taxable service to various clients without obtaining registration and without payment of service tax and without observing other formalities. - Commissioner (Appeals) vide impugned Order-in-Appeal dated 6.2.2009, while upholding the penalty under Section 78 set aside the penalty imposed under Section 76 on the ground that the penalties under Section 76 & 78 cannot be imposed together. Held that: During the relevant period penalties u/s 76 and 78 could be imposed at the same time - this issue stands decided in favour of the Revenue by the Hon’ble Kerla High Court in the case of Krishna Poduval (2010 -TMI - 75949 - Kerala High Court) – Order of commissioner (appeals) setting aside the penalty u/s 76 is not sustainable – decided in favor of revenue
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