https://www.taxtmi.com/caselaws?id=240324 The Tribunal allowed the appeal, holding that penalties under Sections 76 and 78 can be simultaneously imposed before 16.05.2008. The proviso to Section 78 operates prospectively and does not apply retrospectively. The Tribunal emphasized that penalties should be determined based on the provisions in effect at the time of the show cause notice. en-us Fri, 13 Sep 2013 00:00:00 +0530 Sat, 30 Nov 2013 05:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240324 The Tribunal allowed the appeal, holding that penalties under Sections 76 and 78 can be simultaneously imposed before 16.05.2008. The proviso to Section 78 operates prospectively and does not apply retrospectively. The Tribunal emphasized that penalties should be determined based on the provisions in effect at the time of the show cause notice. Case-Laws Service Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240324