Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 97 - AT - Service TaxSimultaneous Penalty u/s 76 and 77 - Held that: - the issue is squarely covered in favor of the appellant in the case of Commissioner of Service Tax, Service Tax Commissionerate, Bangalore Versus AK & I Advertising Private Ltd. [2011 (7) TMI 1060 - Karnataka High Court] wherein it has been consistently held that the penalty under provisions under section 76 and 78 cannot be simultaneously imposed - also, the Adjudicating Authority has given the benefit by observing that once penalty under section 78 is imposed, then no separate penalty under section 77 or 76 are mandated - appeal allowed - decided in favor of appellant.
|