TMI Blog2010 (12) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... hin its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal to service tax had already been imposed under section 78 of the Act. This thinking was also in consonance with the amendment now incorporated though the said amendment may not have been applicable at the relevant time - 47 of 2010 - - - Dated:- 17-12-2010 - Adarsh Kumar Goel and Aja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994? A show cause notice dated 20.8.2007 was issued to the respondent-assessee alleging non payment of service tax from July, 2003 to September, 2003 in time. The adjudicating authority vide order dated 2.7.2008 raised demand on service tax with interest after adjusting the amount already deposited and also imposed penalty under Sections 76 and 78 of the Act. On appeal levy of penalty under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed:- We are of the view that even if technically, scope of sections 76 and 78 of the Act may be different, as submitted on behalf of the revenue, the fact that penalty has been levied under section 78 could be taken into account for levying or not levying penalty under section 76 of the Act. In such situation, even if reasoning given by the appellate authority that if penalty under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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