https://www.taxtmi.com/caselaws?id=374336 The appellate tribunal clarified that penalties under Sections 76 and 78 cannot be imposed simultaneously. Relying on legal precedents, it held that when a penalty under Section 78 is imposed, no penalty under Section 76 should apply retrospectively. The tribunal upheld the decision to set aside the penalty under Section 76 but remanded the issue of penalty under Section 77 back to the adjudicating authority for a decision. The appeal was dismissed concerning the penalty under Section 76 and remanded for further adjudication on the penalty under Section 77. en-us Tue, 11 Sep 2018 00:00:00 +0530 Thu, 31 Jan 2019 07:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374336 The appellate tribunal clarified that penalties under Sections 76 and 78 cannot be imposed simultaneously. Relying on legal precedents, it held that when a penalty under Section 78 is imposed, no penalty under Section 76 should apply retrospectively. The tribunal upheld the decision to set aside the penalty under Section 76 but remanded the issue of penalty under Section 77 back to the adjudicating authority for a decision. The appeal was dismissed concerning the penalty under Section 76 and remanded for further adjudication on the penalty under Section 77. Case-Laws Service Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374336