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2015 (9) TMI 985
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.... Benny Thomas and Anil D. Nair, Advocates, for the Appellant. Shri Tojan J. Vathikulam and P. Gopinath Menon, SCs, for the Respondent. JUDGMENT This appeal is against orders of the Central Excise Customs and Service Tax Appellate Tribunal [2008 (11) S.T.R. 42 (Tribunal)]. Heard the learned counsel for the appellant and the learned counsel for the Department. 2. By the first among ....
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.... under Section 78 and that the use of the word 'penalties' in plural, was a mistake. 3. As rightly pointed out by the learned counsel for the appellant, the aforesaid resoning is not sustainable in view of the clear terms of Section 80 of the Act and Section 76 of the Act prescribes the penalty for failure to pay service tax. Section 77 provides for penalty for contravention of rules and t....