TMI Blog2018 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... be reduced. Appeal allowed in part. - Appeal No. ST/167/2009 - Final Order No. A/30831/2018 - Dated:- 6-8-2018 - HON'BLE MR. M.V.RAVINDRAN, MEMBER ( JUDICIAL ) And HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER ( TECHNICAL ) Shri B. Seetharamaiah, Consultant to the Appellant Smt B. V. Siva Naga Kumari, Commissioner/AR for the Respondent ORDER [ Order Per : P. V. Subba Rao ] 1. The appellant herein obtained Service Tax Registration Certificate from the Central Excise authorities under the category of banking and financial services. A show cause notice dated 09.01.2006 was issued demanding service tax along with interest. It also proposed to impose penalties on them under Sections 76 78. The original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties can be imposed both under section 76 and under section 78 during the relevant period i.e., before May, 2008. He brings to our attention the judgment of Hon ble High Court of Kerala in the case of Krishna Poduval [2006 (1) STR 185 (Kerala)] in which it was held that the incidents of imposition on penalties are distinct and separate under section 76 and section 78 even if the offences are committed in the course of same transaction or arise out of the same act. She also relies on the case of Pannu Property Dealers, Ludhiana [2011 (24) STR 173 (P H)] in which the Hon ble High Court has held that simultaneous penalties can be imposed under section 76 and section 78. She further draws our attention to the order of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without giving detailed reasons, the doctrine of merger applies as it has been held by the Hon ble Supreme Court in the case of Medley Pharmaceuticals Ltd [2011 (263) ELT 641 (SC)]: .... this Court, in a catena of cases, has opined that in case, the appeal has been dismissed in the absence of detailed reasons or without reasons, such order will entail the application of the doctrine of merger, wherein the superior court upholds the decision of the lower court from which the appeal has arisen. 4. Therefore, the issue has now been put to rest and it is established finally by the Hon ble Supreme Court that for the period prior to 10.05.2008, simultaneous penalties can be imposed under section 76 and 78 and therefore the impugned Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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