2017 (6) TMI 977

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....Singh. Supdt (AR), for Respondent ORDER The present appeal is directed against Order-in-Appeal No. 236/ST/APPL/KNP/2012 dated 08/08/2012 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. Brief facts of the case are that the appellant was providing service under the category of "Commercial Training and Coaching". The period of dispute is from April, 2007 to June, 200....

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....owever he opposed the Proposal for imposition of penalty under Sections 76, 77 and  78 ibid. The öriginal authority confirmed the demand and appropriated the duty already paid and interest already paid. The original authority imposed penalty of Rs. 200/- per day or @ 2% from the date when the service tax was due till the date when it was deposited under Section 76 of the Finance Act, 199....

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.... the penalty under Section 76 is already levied and paid, penalty under Section 78 is not imposable and also contended that penalty under Section 77 imposed in the present case is not sustainable. 4.  Heard the learned A. R. for revenue who supported the impugned Order-in-Appeal. 5.  Having considered the rival contentions, I find that the authorities below have erred in imposing a....