2017 (6) TMI 1220

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..... been held that simultaneous penalty under Section 76 and Section 78 of the Finance Act, 1994 cannot be imposed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.339 of 2011 -SM - Final Order No.A/11274/2017 - Dated:- 13-6-2017 - Hon ble Dr. D.M. Misra, Member (Judicial) Shri Aditya Tripathi, Advocate for the appellant Ms. Nitina Nagori, A.R. for the Respondent .....

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..... issue has also challenged the impugned Order on merit, which is pending before this Tribunal as Appeal No.ST/11785/2016. However, he submits that the present impugned order passed by the ld. Commissioner imposing penalty under Section 76 in addition to the penalty already confirmed by the adjudicating authority under Section 78 of the Finance Act, 1994 is untenable in law, in view of the judgment .....

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