2009 (4) TMI 114

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..... mental appeal against the order of the Commissioner (Appeals) No.197/ST/LKO/2008, dated 26-11-2008 by which the penalty imposed by the original authority under section 76 has been set aside by the Commissioner (Appeals). 2. Heard the learned DR. None appears for the respondents. The respondent was held to have rendered repair and maintenance service (which came under tax net from 1-7-2003) to M/s .....

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..... t of Kerala in Asstt. CCE v. Krishna Poduval [2006] 3 STT 96 wherein it has been held that incidence of imposition of penalty under sections 76 and 77 of the Finance Act, 1994 are distinct and separate under two sections. The said decision has been rendered in the facts of the said case where the party therein did not take up the original orders imposing penalties on the appellant before the appel .....

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