2017 (9) TMI 1119

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..... RDER Heard both sides. This appeal is filed against the Order-in-Appeal No. SUR-EXCUS-001-APP-342/13-14, dated 12.9.2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax, Surat I. 2.   The short issue involved in the present case is whether penalties under Section 76 as well as  under Section 78 of Finance Act, 1994 are imposable in the facts and circu .....

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..... ik vs.  Automotive Manufacturers Ltd. - 2016 (42) STR 448 (Tri-Mum). However, in the present case, the appellants do not dispute the payment of service tax and interest already paid but they dispute the imposition of penalty under Sections 76 and 78 of the Finance Act, 1994. He submits that  even though no service tax  is payable on the services provided on the repair and maintenanc .....

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