https://www.taxtmi.com/caselaws?id=387811 The Tribunal held that penalty under Section 78 should only apply to the amount not deposited before the notice issuance. The appellant's switch to Works Contract Services for tax payment was known to the Revenue, indicating no malafide intent. The Tribunal set aside the remaining penalty under Section 78 due to appellant's payment of duty and 25% penalty on the balance amount post-order. Citing precedent, penalties under Section 76 and 78 cannot be imposed simultaneously, leading to the annulment of the penalty under Section 76. The appeal was disposed of on 16/05/2019. en-us Thu, 16 May 2019 00:00:00 +0530 Sat, 02 Nov 2019 11:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387811 The Tribunal held that penalty under Section 78 should only apply to the amount not deposited before the notice issuance. The appellant's switch to Works Contract Services for tax payment was known to the Revenue, indicating no malafide intent. The Tribunal set aside the remaining penalty under Section 78 due to appellant's payment of duty and 25% penalty on the balance amount post-order. Citing precedent, penalties under Section 76 and 78 cannot be imposed simultaneously, leading to the annulment of the penalty under Section 76. The appeal was disposed of on 16/05/2019. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387811