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2017 (10) TMI 704 - AT - Service TaxSimultaneous Penalty u/s 76 and 78 - outdoor catering service - bonafide belief - Held that: - In various judgments, it has been held that the penalties under both section 76 as well as section 78 cannot be imposed simultaneously and the same was brought into effect by amendment to the sections with effect from 10.5.2008 - In the present case, the demand is made for the period from 6.10.2005 onwards where the services came to be taxable. The appellant has already deposited the service tax along with interest as well as 25% of the penalty - the penalty imposed u/s 76 is unwarranted - demand of service tax, interest thereon and the 25% reduced penalty u/s 78 upheld - appeal allowed in part.
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