2010 (5) TMI 82

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....appellant had not paid service tax during the period from October 2002 to December 2004, an amount of Rs.44,473/- being a service tax payable was confirmed with interest and composite penalty of Rs.44,473/- under Section 76 & 78 of Finance Act, 1994 was imposed by the Original Adjudicating Authority after issue of show cause notice. Noting the fact that separate penalties should have been imposed ....

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.... have considered the submissions made in the appeal memorandum filed by the appellants. In the appeal memorandum in the grounds of appeal, appellants have stated 'the assessee has erred in imposing penalty of the u/s 76 of the Act.' Reading the ground as Commissioner has erred in imposing penalty under Section 76 of the Act I proceed further. The learned DR relied upon the decision of the Tribunal....