2012 (8) TMI 786

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.... penalty is leviable under Section 76 of the Finance Act, 1994 pre-deposit is waived & appeal itself is taken up for final decision with the consent of both the sides. 2. Appellant is engaged in providing Business Auxiliary Service and Erection, Commissioning and Installation Service. On verification of the records it was found that appellant had not assessed the service tax correctly and paid th....

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....sable and further he also relies upon the following decisions of the Tribunal to submit that even for the period prior to 10.5.08 also, penalty under Section 76 and Section 78 could not have been imposed together. The decisions cited are Chansama Taluka Sarvoday Mazoor Kamdar Sahakari Mandli Ltd. v. CCE [Final Order No. A/1944/2011-WZB/AHD., dated 1-7-2011] Prompt Services v. CCE [2012] 21 taxmann....