2013 (10) TMI 204

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....ve been filed by the appellant against two orders-in-originals passed by the Adjudicating authority for the same period. The first order-in-original No.49 of 2010 dated 21.05.2010 was passed by Assistant Commissioner Service Tax, Bhavnagar under which penalty was not imposed u/s. 76 in view of the fact that suitable penalty u/s. 78 of the Finance Act, 1994 was imposed by the Adjudicating Authority....

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....e appeared on behalf of the appellant on the date of personal hearing fixed for 01.07.13. As per letter dated 22.06.13 written by the advocate it was submitted that simultaneous penalting u/s. 76 & 78 of the Finance Act, 1994 are not imposable in view of the following decisions.    (i) Jivant Enterprise vs. Commissioner of Service Tax, Ahmedabad 2012 (28) STR 582 (Tri. Ahmd.). &nbs....

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....ant has argued that no penalties are imposable u/s. 76 & 78 in view of section 80 of the Finance Act, 1994. It is seen from the facts narrated in para 23 of the show-cause-notice dated 17.04.2009 that appellant was registered with the department for GTA services and was paying GTA service tax by adjusting the amount of their cenvat credit account. On being pointed out by the revenue appellant paid....