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TMI Blog2009 (12) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were providing security agency service to their clients. They were issued a show-cause notice dated 10-7-2007 for demand of non-paid service tax amounting to Rs. 58,617 along with interest for the period from December, 2002 to March, 2006. The show-cause notice also sought imposition of penalty on the appellant under sections 76 and 78 of the Finance Act, 1994. The show-cause notice was adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) challenging the imposition of penalty under section 76 of the Finance Act. The Commissioner (Appeals) however, vide order-in-appeal dated 28-7-2009 upheld the penalty under section 76 holding that the penalty under section 76 as well as under section 78 can be imposed simultaneously and in this regard he relied upon the Hon'ble Kerala High Court's judgment in the case of Asstt. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at imposition of penalty under sections 76 and 78 of the Finance Act, 1994 is not proper, pre-deposit of penalty under section 76 has been waived. In view of this, he pleaded for waiver of the requirement of pre-deposit of penalty under section 76. 2.2 Shri R.K. Saini, learned DR pleaded that in view of the judgment of Hon'ble Kerala High Court on this issue in the case of Krishna Poduval (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of Hon'ble Kerala High Court in the case of Krishna Poduval (supra) and Tribunal's judgment in the case of Bajaj Travels (supra) the legal position on this issue is very clear. In view of this, it is not a case for full waiver of the requirement of pre-deposit. However, considering the plea of financial hardship raised by the appellant, the appellants are directed to deposit an amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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