https://www.taxtmi.com/caselaws?id=375939 The Tribunal upheld the impugned order, dismissing the Revenue's appeal on 26.02.2019. It was determined that simultaneous penalties under sections 76 and 78 of the Finance Act could not be imposed. As the respondent had paid the entire demand with interest before the show cause notice, further penalty under section 78 was deemed unnecessary. The Tribunal found penalties under sections 76 and 78 to be mutually exclusive, citing legal precedents and the proviso to section 78. en-us Tue, 26 Feb 2019 00:00:00 +0530 Thu, 28 Feb 2019 06:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375939 The Tribunal upheld the impugned order, dismissing the Revenue's appeal on 26.02.2019. It was determined that simultaneous penalties under sections 76 and 78 of the Finance Act could not be imposed. As the respondent had paid the entire demand with interest before the show cause notice, further penalty under section 78 was deemed unnecessary. The Tribunal found penalties under sections 76 and 78 to be mutually exclusive, citing legal precedents and the proviso to section 78. Case-Laws Service Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375939