https://www.taxtmi.com/caselaws?id=75949 HC held that penalties under sections 76 and 78 (pre-2008 amendment to s.78) may be imposed simultaneously: s.76 penalizes failure to pay service tax per s.68 and rules, while s.78 penalizes suppression of taxable service value. Although both offences can arise from the same transaction, their ingredients are distinct, permitting separate penalties for each. The court noted the appropriate authority could, under s.80, mitigate or refrain from imposing penalty if reasonable cause for failure is proved. en-us Thu, 20 Oct 2005 00:00:00 +0530 Fri, 19 Sep 2025 22:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75949 HC held that penalties under sections 76 and 78 (pre-2008 amendment to s.78) may be imposed simultaneously: s.76 penalizes failure to pay service tax per s.68 and rules, while s.78 penalizes suppression of taxable service value. Although both offences can arise from the same transaction, their ingredients are distinct, permitting separate penalties for each. The court noted the appropriate authority could, under s.80, mitigate or refrain from imposing penalty if reasonable cause for failure is proved. Case-Laws Service Tax Thu, 20 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75949