TMI Blog2017 (8) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Company Vs. Commissioner of Service Tax [2016 (2) TMI 172 - GUJARAT HIGH COURT] - Further, the appellant are entitled to discharge 25% of the penalty imposed under Section 78 of the Finance Act, 1994 subject to fulfilment of the conditions laid down thereunder - the impugned order is modified to the extent of setting aside imposition of penalty under section 76 and allowing the benefit of disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant submits that penalties simultaneously under section 76 and 78 of Finance Act, 1994 cannot be imposed in view of the Judgement of the Hon ble Gujarat High Court in the case of Raval Trading Company Vs. Commissioner of Service Tax - 2016 (42) STR 210 (Guj.) . Further, he argues that since there was no suppression of fact, therefore, imposition of penalty under Section 78 of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that there is no dispute of the fact that the appellant are manufacturer of Readymade Garments Made ups. There have Paid freight charges for the service provided by goods transport agency during the period 01.10.2005 to 31.03.2008, and required to the service tax. It is also not in dispute that they failed to discharge the service tax till 2011 even though obtain registration in the y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the subject. However, penalty both under Section 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously, in view of the judgement of Hon ble Gujarat High Court in Raval Trading Company s case (supra). Further, the appellant are entitled to discharge 25% of the penalty imposed under Section 78 of the Finance Act, 1994 subject to fulfilment of the conditions laid down thereunde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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