2014 (6) TMI 67

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.... appeal against the impugned order for confirming the penalties imposed against them under section 76, 77 and 78 of the Finance Act, 1994. 2. Brief facts of the case are that during the period 2006-07 to 2009-2010, the appellant was providing the services of glass wool coating to the sugar factories. At the time of audit in a sugar factory, it came to the knowledge of the department that the su....

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.... on behalf of the appellant submits that the appellant is not disputing the liability of service tax and the interest. They are only disputing the levy of penalties imposed under section 76, 77 and 78 of the Finance Act. It is contended on behalf of the appellant that the penalties under section 76 and 78 of the Finance Act were imposed simultaneously. As per the decision of the Hon'ble Karnat....