https://www.taxtmi.com/caselaws?id=34699 The Tribunal allowed the Revenue's appeal against an order-in-appeal that upheld the service tax demand and penalty under Section 78 but set aside the penalty under Section 76. The Tribunal held that penalties under both Section 76 and 78 can be imposed simultaneously for non-payment of service tax during 2002-2005, based on precedents from the High Court of Karnataka and the Tribunal. The Assistant Commissioner's order imposing penalty under Section 76 was restored, and the Revenue's appeal was successful. en-us Thu, 10 Sep 2009 00:00:00 +0530 Mon, 21 Apr 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34699 The Tribunal allowed the Revenue's appeal against an order-in-appeal that upheld the service tax demand and penalty under Section 78 but set aside the penalty under Section 76. The Tribunal held that penalties under both Section 76 and 78 can be imposed simultaneously for non-payment of service tax during 2002-2005, based on precedents from the High Court of Karnataka and the Tribunal. The Assistant Commissioner's order imposing penalty under Section 76 was restored, and the Revenue's appeal was successful. Case-Laws Service Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34699