2011 (6) TMI 344

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....of the case are that M/s. Rahul Trade Link, Sarviaya Stree, Gundala Road are authorized distributors of M/s. Tata Teleservices Ltd. since December 2004 and have been earning commission. The obligation of payment of service tax however, was not discharged by them. Therefore a show cause notice was issued demanding duty of service tax of Rs.93,827/- and Rs.15,876/- being interest thereon. Penalties ....

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....lty @ 2% of the service tax amount per month under Section 76 as without jurisdiction, because the appellant could not have been penalized under different sections for the same alleged offence. The penalties on the appellant under different sections for the same offence is also a punishment more than once for the same alleged offence.   3. The order of the Hon ble High Court, Kerala in the....

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.... both the offences. There can be a situation where even without suppressing value of taxable service, the person liable to pay service tax fails to pay. Therefore, penalty can certainly be imposed on erring persons under both the above Sections, especially since the ingredients of the two offences are distinct and separate. Perhaps invoking powers under S. 80 of the Finance Act, the appropriate au....