TMI Blog2017 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty under Section 76 was not levied, especially when the penalties under Section 77 and 78 of the Finance Act, 1994 were also levied. Further, it may be mentioned that as far as the imposition of penalty under Section 76 and 78 of the Finance Act, 1994 is concerned, the provisions are mutually exclusive. Where conditions warranting imposition of penalties under Section 78 exist, penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. These services appeared to fall under Commercial or Industrial Construction Service which was taxable since 10.09.2004. However, the assessee-Respondents have taken the Service Tax registration on 19.03.2007 under Erection, Commissioning and Installation Service . The Department has opined that the assessee-Respondents are liable to pay the Service Tax. By the impugned order, following dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration in contravention of Section 69(1) under Section 77(1)(a) of the Finance Act, 1994; and (v) Penalty of ₹ 10,000/- in contravention of Section 70 read with Rule 7(c)(iii) of Service Tax Rules, 1994 under Section 77(2) of the Finance Act, 1994. The sole grievance of the Department is that, the adjudicating authority has dropped the penalty under Section 76 of the Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties under Section 78 exist, penalty under Section 76 cannot be levied. This view is supported by the Hon ble High Court of Punjab Haryana at Chandigarh in the case of Commissioner of Central Excise Vs First Flight Courier Ltd. , 2011 (22) STR 622 (P H), wherein it was held that : Penalty - Double jeopardy - Penalty under Sections 76 and 78 of Finance Act, 1994 mutually exclusive from 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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