Penalty under service tax

[Kaustubh Karandikar]

When penalty under Section 78(1) of finance act is imposed in the show cause notice for short payment of service tax, can in the same show cause notice penalty under Section 77(1)(c) be imposed for failure to furnish information called by an officer?

AI Summary

Can Penalties Under Sections 78(1) and 77(1)(c) Be Imposed Together for Service Tax Violations? A discussion on the imposition of penalties under the Finance Act for service tax violations involved multiple participants. The main query was whether penalties under both Section 78(1) and Section 77(1)(c) could be imposed in the same show cause notice (SCN). Participants agreed that penalties under Sections 77 and 78 are independent and can be levied simultaneously. It was noted that the adjudicating authority is responsible for deciding on penalties, while appellate authorities can review decisions. The discussion highlighted the importance of legal provisions and the department's obligation to apply them, with the consensus that both penalties could be imposed if applicable.