2017 (12) TMI 168

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....llant. Rep. by Ms. Neha Garg, AR for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 6.1.2012 of Commissioner (Adjudication), Service Tax, New Delhi. The appellants are engaged in providing "Commercial Training and Coaching" and the services are liable to service tax in terms of provisions of Finance Act, 1994. As the appellants did not discharge liability ....

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....the penalty is imposed under Section 78, no penalty is imposable under Section 76. Ld. Consultant relied on the various decided cases in support of his submissions. He places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Raval Trading company - 2016 (2) TMI-Gujarat High Court and the decision of the Hon'ble Punjab & Haryana High Court in the case of First Flight Co....

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....n 76 when penalty under Section 78 was also imposed. The service tax liability along with interest has already been discharged by the appellant and the same has not been contested. We note that the ld. Consultant for the appellant submitted that after the amendment of the provisions of Section 78 on 10.05.2008, no penalty can be imposed both under Section 76 and Section 78 in the same case. We not....

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.... prospective in nature unless otherwise stated. We note that the reliance placed by the appellant on the decision of the Hon'ble Karnataka High Court in the People Choice - 2014 (36) STR 10 (Kar.) is not appropriate. The Hon'ble High Court upheld the Tribunal's order. The Tribunal examined the demand raised after amendment of Section 73(1)(a). 9. Hon'ble Supreme Court in the case of Shree Bhagw....