2014 (11) TMI 834

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....on of penalty under Section 76 of the Finance Act. The facts of the case are that the respondent has provided the service of business auxiliary, which involved the service tax of Rs. 1,39,847/-. The same stood paid along with interest by the respondent and the same is not under dispute. 2. The learned AR submits that the entire service tax amount was not paid prior to issue of show cause notice. ....

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....bsp;       "Section 76 provides for penalty for failure to pay the amount while Section 78 provides for penalty for suppressing the taxable value. Section 78 is, thus, more comprehensive and provides for higher amount. Even if technically, the scope of sections 76 and 78 is different, penalty under Section 76 may not be justified if penalty had already been imposed un....