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2017 (12) TMI 168 - CESTAT NEW DELHISimultaneous penalty u/s 76 and 78 - case of appellant is that the penal provisions have been amended w.e.f. 10.05.2008 and the show cause notice in the present case has been issued on 23.06.2009 - Held that: - Tribunal in the case of Ramawat Construction Company [2017 (5) TMI 705 - CESTAT NEW DELHI] examined the identical dispute and concluded that the penalty would be liable as per the provisions at the time of offence and not at the time of issuance of notice - the penalty imposed on the appellant under Section 76 cannot be questioned on this legal point - appeal dismissed - decided against appellant.
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