TMI Blog2017 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... t] wherein it has been consistently held that the penalty under provisions under section 76 and 78 cannot be simultaneously imposed - also, the Adjudicating Authority has given the benefit by observing that once penalty under section 78 is imposed, then no separate penalty under section 77 or 76 are mandated - appeal allowed - decided in favor of appellant. - ST/2840/2011-SM - Final Order No. 223 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from them under the provisions of Sec 73(1) and 75 of the act. 2.2. The Service Tax amount of ₹ 6,04,756/- and the interest of ₹ 39,200/- already paid on the demand above should not be appropriated. 2.3 Interest of ₹ 2,036/- on delayed payment of Service Tax on the taxable service of Mandap Keeper for the period December 2004 to December 2006 should not be demanded und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of ₹ 12,00,000/- under section 78 of FA, 1994 reducible to ₹ 1,51,189/- if the same is paid within one month of communication of the order. The Additional Commissioner did not impose any penalty under section 76 and 77. 4. Aggrieved by the order of the Additional Commissioner, the revenue filed the appeal before the Commissioner (Appeals) on the ground that the dropping of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 315 (Tri-Bang) CST Vs. Motor World - 2012 (27) STR 225 (Kar) Indpol Links (India) s. CC - 2001 (135) ELT 89 (Tri-Mum) CCE Vs. First Flight Courier Ltd. - 2011 (22) STR 622 (P H) CCE Vs. Home Fashion International - 2011 (22) STR 653 (Tri-Chen) 7. After considering the submissions of both the parties and perusal of various judgments cited supra, I am of the considered vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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