TMI Blog2014 (6) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty imposed, Section 76 penalty may not be justified is a correct conclusion that has been arrived, in view of the decision of the Hon’ble High Court of Punjab and Haryana in the case of First Flight Courier Ltd. [2011 (1) TMI 52 - High Court of Punjab and Haryana] - Decided against Revenue. - Appeal No.ST/502/2011-SM - ORDER No. A/10559/2014 - Dated:- 21-3-2014 - Mr. M.V. Ravindran, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso his submission that the show cause notice was issued for demand of the differential service tax liability (which was paid up alongwith interest) and also for imposing of penalties under Section 76 and 78 of Finance Act, 1994. He would submit that the adjudicating authority did not impose penalties under Section 76. The said Order-in-Original was contested before the first appellate authority b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 78 having been invoked and penalty imposed, Section 76 penalty may not be justified is a correct conclusion that has been arrived, in view of the decision of the Hon ble High Court of Punjab and Haryana in the case of First Flight Courier Ltd. [2011 (22) STR 622 (P H)]. 5. In view of the foregoing, I do not find any merits in the appeal. The impugned order is upheld and the appeal is rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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