2018 (4) TMI 971

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....nt Per: Ramesh Nair The fact of the case is that appellant have not discharged the Service Tax on due date in respect of the cleaning service provided to M/S Ispat Industries Ltd. However, part of the amount of Service Tax was paid prior to issue of show-cause notice and part amount was subsequently paid along with the interest. Therefore, the issue involved in the present case is only whether....

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....ble for penalty under Sections 76 & 78 of the Finance Act, 1994. We find that Section 78 was amended by Finance Act, 2008 w.e.f. 10.5.2008. If the penalty is imposed under 78, no penalty should be imposed under Section 76. Though this amendment was made on 10.5.2008, however, as per the judgment of the Mature World by Kerala High Court, it was held that said amendment is of clarificatory nature an....