https://www.taxtmi.com/caselaws?id=358860 The Tribunal ruled that penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously. The appellant was found liable for penalty only under Section 78, not Section 76 concurrently. The penalty under Section 76 was set aside, while the penalty under Section 78 was upheld. The impugned order was modified accordingly, and the appeal was partly allowed. en-us Tue, 27 Mar 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358860 The Tribunal ruled that penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously. The appellant was found liable for penalty only under Section 78, not Section 76 concurrently. The penalty under Section 76 was set aside, while the penalty under Section 78 was upheld. The impugned order was modified accordingly, and the appeal was partly allowed. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358860