https://www.taxtmi.com/forum/issue?id=964 No higher-court decision was identified striking down the Finance Act, 1994 provision or declaring the two penal provisions mutually exclusive; a legislative amendment adds a proviso preventing penalties under both provisions in the same case, which may be argued to be clarificatory and retrospectively applicable, and a constitutional objection to dual penalties may be urged. en-us Fri, 21 Nov 2008 19:34:48 +0530 Thu, 23 Jan 2025 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=964 No higher-court decision was identified striking down the Finance Act, 1994 provision or declaring the two penal provisions mutually exclusive; a legislative amendment adds a proviso preventing penalties under both provisions in the same case, which may be argued to be clarificatory and retrospectively applicable, and a constitutional objection to dual penalties may be urged. Discussion-Forum Service Tax Fri, 21 Nov 2008 19:34:48 +0530 https://www.taxtmi.com/forum/issue?id=964