2013 (5) TMI 726

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent: Shri Nagesh Pathak, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After dispensing with the condition of pre-deposit of penalty, we proceed to decide the appeal itself in as much as we find that the issue stands decided by the Hon'ble Punjab & Haryana High Court. 2. The original Adjudicating Authority while confirming the demand of service tax and imposing pena....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reported in 2006 (1) S.T.R. 185 (Ker.) laying down that incidence of imposition of penalties under the two sections are distinguish and separate and if offences are committed in courses of same transaction or arise out of same act, separate penalties are imposable for ingredients of both the offences. 5. Learned advocate submits that the Hon'ble Punjab & Haryana High Court decision is later in....