TMI Blog2019 (1) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 has been imposed by the adjudicating authority. In the case of Bajaj Travels Ltd Vs. CST, Delhi [2016 (2) TMI 172 - GUJARAT HIGH COURT] the Hon’ble High Court of Delhi has held that the amendment in Section 78 whereby it is provided that when penalty under Section 78 is imposed, no penalty under Section 76 should be imposed. This amendment is of clarificatory nature hence, it is effective r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under Section 78 was imposed. As regard the penalty under Section 77 though the clear finding was given in para 35 which is reproduced below: 35. Further, I find that penalty has also been proposed under Section 77 of the Finance Act, 1994. I find that M/s Industrial Security Services had neither declared the amount of service charges charged received by them in lieu of taxable ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by Ld. AR and perusal of records, we find that it is settled law that penalty under Section 78 as well as 76 cannot be imposed simultaneously. In the present case the penalty under Section 78 has been imposed by the adjudicating authority. In the case of Bajaj Travels Ltd Vs. CST, Delhi 2012 (25) STR 417 (Delhi) the Hon ble High Court of Delhi has held that the amendment in Section 78 whereby it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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