CESTAT allows penalty under section 76 for non-payment of service tax

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Department, allowing the imposition of a penalty under section 76 for non-payment of service tax even if a penalty under section 78 had already been imposed. The impugned order was set aside, and the penalty under section 76 was restored, with the revenue's appeal being allowed.

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The Appellate Tribunal CESTAT, New Delhi ruled that penalty under section 76 for non-payment of service tax can be imposed even if penalty under section 78 has been imposed. The judgment favored the Department based on previous cases. The impugned order was set aside, and the penalty under section 76 was restored. The revenue's appeal was allowed.

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