https://www.taxtmi.com/caselaws?id=208178 The judge allowed the Revenue's appeal, setting aside the order-in-appeal by the Commissioner (Appeals) and restoring the penalty under Section 76. The judge held that penalties under Section 76 and Section 78 can be imposed simultaneously, contrary to the Commissioner's decision. This ruling was based on precedents from the Hon'ble High Court of Kerala and the Tribunal, specifically referencing cases involving Krishna Poduval and Bajaj Travels Ltd. en-us Thu, 04 Mar 2010 00:00:00 +0530 Sat, 07 Jan 2012 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208178 The judge allowed the Revenue's appeal, setting aside the order-in-appeal by the Commissioner (Appeals) and restoring the penalty under Section 76. The judge held that penalties under Section 76 and Section 78 can be imposed simultaneously, contrary to the Commissioner's decision. This ruling was based on precedents from the Hon'ble High Court of Kerala and the Tribunal, specifically referencing cases involving Krishna Poduval and Bajaj Travels Ltd. Case-Laws Service Tax Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208178