TMI Blog2013 (6) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from AIE is sustainable. Appellant contention that since tax along with interest has been paid there was no need of issuance of Show Cause Notice is not acceptable as in such cases Show Cause Notice can be issued as held in case of British Airways Plc. Vs. Commissioner of Service Tax, New Delhi (2012 (7) TMI 670 - CESTAT, NEW DELHI). Contention that no penalty can be imposed u/s 76 and 78 simultaneously also not acceptable as it is found that Section 76 and 78 prior to amendment of Section 78 with effect from 16.05.2008 operated in different fields and penalty is imposable under both the Sections even if offence committed is in course of same transaction as held in case of British Airways Plc. (Supra). As the appellant has not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) who vide impugned order rejected their appeal. 3. The appellant was not present during the course of hearing and the appellant filed letter dated 30.04.2012 submitting written submissions and requested that matter may be taken up as per the written submissions submitted by them. The appellant in the written submission has contended that since the service tax along with interest has been paid before the issuance of Show Cause Notice there was no need of issuance of Show Cause Notice in the instant case. Appellant further submitted that since the tax and interest already paid there was no reason to impose the penalty on the appellant under section 76,77 and 78 of the Finance Act. The appellant has challenged the Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no need of issuance of Show Cause Notice. We do not agree whether this contention of the appellant. In such cases Show Cause Notice can be issued as held by the Tribunal in case of British Airways Plc. Vs. Commissioner of Service Tax, New Delhi as reported in 2012 (29) S.T.R. 177 (Tri.-Del.). As regards the contention of the appellant that no penalty can be imposed under Section 76 and 78 simultaneously we find that Section 76 and 78 prior to amendment of Section 78 with effect from 16.05.2008 operated in different fields and penalty is imposable under both the Sections even if offence committed is in course of same transaction as held by the Tribunal in case of British Airways Plc. (Supra). In view of the fact that the appellant has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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