2010 (6) TMI 44

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....R) for the Revenue Coram: Hon'ble Shri M. Veeraiyan, Technical Member Per M. Veeraiyan: This is an appeal arising out of the order in appeal No. 57(DK)ST/JPR-I/2009 dated 27.7.2009 by which the order of the original authority confirming demand of service tax amounting to Rs.58,617/- along with interest imposing penalties under Section 76, 77 and 78 of the Finance Act was confirmed. The ap....

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....g section 80 of the Finance Act. He relies on the decision of the Tribunal in the case of Andhra Bank vs. C.C.E., Hyderabad reported in 2010 (96) RLTONLINE 561 wherein it has been held that while sustaining penalty under Section 78, there is no be justification to impose penalty under Section 76. 3. Learned SDR, on the other hand, relies on the decision of the Hon'ble High Court of Kerala in th....

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....n that the learned Single Judge was not correct in directing the 1st appellant to modify the demand withdrawing penalty under S. 76. Therefore, the judgment of the learned Single Judge, to the extent it directs the first appellant to modify Ext. P1 by withdrawing penalty levied under S. 76, is liable to be set aside and we do so. The cumulative result of the above findings would be that the Writ P....