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of <h1>Appellate Tribunal rules against double jeopardy in Service Tax Act penalties</h1> <h3>SIVA SANKAR MOTORS Versus CCE, VISAKHAPATNAM-II</h3> The Appellate Tribunal CESTAT Bangalore held that imposing penalties under Sections 78 and 76 of the Service Tax Act constitutes double jeopardy. The ... Once the penalty under Section 78 has been imposed, there is no justification for imposition of penalty under Section 76 - Tribunal in the case of Opus Media Entertainment Vs CCE, Jaipur has already held that imposition of penalties under Section 78 and 76 amounts to double jeopardy - said case-law is clearly applicable to the facts of the present case, hence, assessee’s appeal is allowed The Appellate Tribunal CESTAT Bangalore ruled in Final Order No. 951/2008 that imposing penalties under Sections 78 and 76 of the Service Tax Act amounts to double jeopardy. The appeal was allowed with consequential relief as per the decision in Opus Media Entertainment Vs CCE, Jaipur.
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