2012 (11) TMI 742

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.... for the respondent This is an appeal filed by the department wherein the appellant has challenged the appellate Commissioner s decision to set aside the penalty imposed on the respondent under Section 76 of the Finance Act 1994 by the original authority and, in this connection, reliance has been placed on the Hon'ble  Kerala High Court's judgment in Assistant Commissioner of Central Excis....

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.... penalty are distinct and separate and even if the offences are committed in the course of same transaction or arises out of the same act, the penalty is imposable for ingredients of 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 und....

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.... it directs the first appellant to modify Ext. P1 by withdrawing penalty levied under Section 76, is liable to be set aside and we do so. The cumulative result of the above findings would be that the Writ Petitions are liable to be dismissed and we do so. However, we do not make any order as to costs.   In adjudication of a show-cause notice which had inter alia invoked Sections 76, 77 and....

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....pertinent to note that the Hon'ble High Court's reasoning is also more or less the same for holding that the two penalties can be simultaneously imposed. The Hon'ble High court observed that the ingredient of the offence attracting Section 76 penalty is distinct and separate from that of the offence inviting Section 78 penalty. It is also observed that, even if the offences are committed in the co....