https://www.taxtmi.com/caselaws?id=350218 The Tribunal set aside the Commissioner (Appeals) order, granting relief to the appellant in a case concerning demand for Service Tax and Education Cess, interest on delayed payments, and penalties under sections 76, 77, and 78. The Tribunal held that penalties under sections 76 and 78 cannot be imposed simultaneously, based on established legal principles and judicial precedents. Consequently, the impugned order was deemed unsustainable in law, and the appeal was allowed with consequential relief as necessary. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350218 The Tribunal set aside the Commissioner (Appeals) order, granting relief to the appellant in a case concerning demand for Service Tax and Education Cess, interest on delayed payments, and penalties under sections 76, 77, and 78. The Tribunal held that penalties under sections 76 and 78 cannot be imposed simultaneously, based on established legal principles and judicial precedents. Consequently, the impugned order was deemed unsustainable in law, and the appeal was allowed with consequential relief as necessary. Case-Laws Service Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350218