2017 (11) TMI 36

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....ppellant Dr. J. Harish, Deputy Commissioner (AR) - For the Respondent ORDER This appeal is directed against Order-in-Appeal No. 168/2012 dated 21/08/2012. 2.   Heard both sides and perused the records. 3.   On perusal of records, it transpires that the lower authorities have confirmed the demand of service tax liability along with interest and imposed equivalent ....

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.... the services which are rendered. He would rely upon the decision of the Hon'ble High Court of Karnataka in the case of Adecco Flexione Workforce Solutions Ltd. - [2012] 51 VST 110 (Karn.) and Master Kleen - 2012 (25) S.T.R. 439 for the submission that once service tax liability is already discharged with interest, the provisions of Section 73(3) would apply in the case and there is no reason to v....

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....d to the appellant on 18.09.2008 when provisions of Section 78 were amended to impose one penalty i.e. either under Section 76 or under Section 78. Since in the case in hand penalty under Section 78 has already been imposed, the penalty imposed by the adjudicating authority under Section 76 of the Finance Act 1994 upheld by the First Appellate Authority is unsustainable and liable to be set aside ....