TaxTMI 
TaxTMI 
2013 (6) TMI 108
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....sp; Per Sahab Singh: This appeal has been filed by M/s Jai Singh & Neelam Singh Chauhan against the Order in Appeal No. 475-ST/APPL/KNP/2010 dated 20.09.2010. 2. Brief facts of the case are that M/s Jai Singh & Neelam Singh Chauhan (hereinafter referred to as the appellant) are engaged in buying & selling of products....
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....an appeal before the Commissioner (Appeals) who vide impugned order rejected their appeal. 3. The appellant was not present during the course of hearing and the appellant filed letter dated 30.04.2012 submitting written submissions and requested that matter may be taken up as per the written submissions submitted by them. The appellant in the written submission has contended that since the servic....
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....ant has not challenged the levy of the service tax and interest in the appeal and appellant is challenging the levy of penalties under the provision of Section 76,77 and 78 of the Act. We find that there is no dispute that appellate has discharged the amount of service tax along with interest before the passing of order by the original authority. It is the contention of the appellant that since se....
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.... can be issued as held by the Tribunal in case of British Airways Plc. Vs. Commissioner of Service Tax, New Delhi as reported in 2012 (29) S.T.R. 177 (Tri.-Del.). As regards the contention of the appellant that no penalty can be imposed under Section 76 and 78 simultaneously we find that Section 76 and 78 prior to amendment of Section 78 with effect from 16.05.2008 operated in different fields and....