Court Rules Simultaneous Penalties u/ss 76 and 78 of Service Tax Act Invalid Before May 2008 Amendment.

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....Simultaneous penalty u/s 76 and 78 - Respondent is situated in Punjab and therefore judgement pronounced by Punjab and Haryana High Court which is jurisdictional High Court, has to be followed - penalties are not imposable simultaneously even prior to amendment on 10.5.2008 in the jurisdiction of Punjab & Haryana High Court - AT....