2017 (1) TMI 165

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....ar, AR for the Respondent. ORDER 1.  The appeal is filed by the appellant  against the imposition of penalties by the authorities below. 2.  The appellants are engaged in the business of providing services in marketing of post- paid cellular SIM cards on behalf of  M/s Idea Cellular Ltd. On verifications of records, in  the ST-3 returns and balance sheet filed wit....

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....0,000/-  under Section  76 and Rs. 1,000/- under Section  77 and penalty of Rs. 1,87,277/-under Section 78 of  Finance Act. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3.  The Ld. Counsel, Shri B.Venugopal strongly argued that there was a mismatch between the amounts collected and the amount reflected in the balance sheet and therefore, the....

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....per. 5.  I have heard both sides. 6.  At the outset it has to be stated that the authorities below imposed penalties both under Section 76 and 78 of the Finance Act.  In various decision rendered by Tribunal as well as  High Court,   it has been held that imposition of penalties under Section 76 and 78 simultaneously is unsustainable. The contention of the appel....

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....ply was filed, it has to be considered that the appellant has attended the personal hearing. Further written submissions was filed on behalf of the appellant in the personal hearing held on 18-10-2007 before the Commissioner (Appeals). In the said written submission, it is stated that the appellant accepted the liability of service tax, and prayed for waiving the penalty by invoking Section 80 of ....