2017 (6) TMI 473

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..... appellant is in appeal against the impugned order wherein the penalty under Section 76 and 78 of the Finance Act, 1994 has been imposed on them. 2.   Heard both sides.  Considering the fact that appellant has paid the entire amount of service tax along with interest, before issuance of show cause notice, the appellant is liable to penalty only under Section 78 of the Act, in terms .....

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..... Court of Punjab & Haryana in the case of CCE, Ludhiana vs. City Cables - 2013 (31) STR 279 (P&H). 3.   At this juncture, ld. AR for the Revenue relied upon the decision of the Hon'ble Delhi High Court in the case of Principal Commissioner of Service Tax, Delhi -III vs. Tops Security Limited - 2016 (41) STR 612 (Del.).  4.   Considering the fact that the Hon'ble .....

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