2022 (11) TMI 438

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....ra Prakash (Authorized Representative) for the Respondent ORDER The brief facts of the case are that on intelligence gathered by the departmental authorities revealed that the appellant were engaged in providing taxable services of 'Sale of Space and Time for Advertisement' but they were neither registered with service tax department nor they were paying service tax and were also not filing ....

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....out none appeared on behalf of the appellant despite the notice dated 23.09.2022, therefore the appeal is taken up for disposal. 3. Shri Tara Prakash, learned Assistant Commissioner (Authorized Representative) reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by learned Authorized Representative and perused the records. We find that as per th....

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.... From the above, it is clear that the appellant have not disputed the tax liability along with applicable interest. In this position, the issue to be decided before us is only penalties imposed under Section 76, 77 and 78. 5. As regards the penalty under Section 76, the simultaneous penalty is not imposable as settled by the Hon'ble Gujarat High Court in the case of Raval Trading Company 2016 (....