TMI Blog2022 (11) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... long with applicable interest. In this position, the issue to be decided before us is only penalties imposed under Section 76, 77 and 78. Penalty under Section 76 of FA - HELD THAT:- The simultaneous penalty is not imposable as settled by the Hon ble Gujarat High Court in the case of M/S RAVAL TRADING COMPANY VERSUS COMMISSIONER OF SERVICE TAX [ 2016 (2) TMI 172 - GUJARAT HIGH COURT] , theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative) for the Respondent ORDER The brief facts of the case are that on intelligence gathered by the departmental authorities revealed that the appellant were engaged in providing taxable services of Sale of Space and Time for Advertisement but they were neither registered with service tax department nor they were paying service tax and were also not filing service tax returns. On sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant despite the notice dated 23.09.2022, therefore the appeal is taken up for disposal. 3. Shri Tara Prakash, learned Assistant Commissioner (Authorized Representative) reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by learned Authorized Representative and perused the records. We find that as per the Commissioner (Appeals) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant have not disputed the tax liability along with applicable interest. In this position, the issue to be decided before us is only penalties imposed under Section 76, 77 and 78. 5. As regards the penalty under Section 76, the simultaneous penalty is not imposable as settled by the Hon ble Gujarat High Court in the case of Raval Trading Company 2016 (42) STR 210-(Guj.), therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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