2016 (11) TMI 1349

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.... A.C. (A.R.) For Respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No. 22/BOL/2013 dated-14/02/2013 passed by Commr. of Central Excise (Appeals), Kolkata-III as first appellate authority. 2. Shri Ankit Kanodia, C.A. appearing on behalf of the appellant argued that Service Tax of Rs. 1,52,141.00 for the period 1/1/2006 to 30/9/2007, with....

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....owing case laws in support of his argument: i) The South India Paper Mills Ltd. Vs. CCE, Customs & Service Tax, Mysore [2016-TIOL-2294-CESTAT-BANG] ii) The Financers Vs. Commr. of Central Excise, Jaipur[2007 (8) S.T.R. 7 (Tri.-Del.)] iii) Opus Media and Entertainment Vs. Commr. of C.Ex., Jaipur[2007 (8) S.T.R. 368 (Tri.-Del.)] iv) Remac Marketing (P) Ltd. Vs. Commr. of Service Tax, Kolkata....

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....on 76 and 78 of the Finance Act, 1994. Section 78 has been amended w.e.f. 16/5/2008 according to which simultaneous penalties under Section 76 and 78 of the Finance Act, 1994 cannnot be imposed. In the present case the show cause notice is issued on 11/12/2008 which is after the amendment of Section 78 of the Finance Act, 1994. Therefore, it is held that penalties under Section 78 of the Finance A....