2022 (12) TMI 1334

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....een filed by M/s Colour boy against imposition of penalty under 76, 77 &78 of the finance Act, 1994. 2. Learned Counsel for the appellant pointed out that the appellant are engaged in providing services in category of CICS during the year 2006- 2007, 2007-2008. The appellant had provided services in regard of construction work of stadium to M/s. Rajkot and not paid any service tax. The demand of ....

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....lty cannot be imposed. 2.2 As regard under section 77, Learned counsel pointed out that section 77 was amended with effect from 10.05.2008. Prior to 10.05.2008 the said section read as follows:- "Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter shall be liable to penalty which may extend to an amoun....

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....X. Versus FIRST FLIGHT COURIER LTD(Supra) has observed as follows:- "4. Only point which has been urged by learned counsel for the appellant is that after 10-5-2008, there is an amendment providing that penalty under Section 76 could not be levied if penalty under Section 78 has been levied but for the period prior thereto, penalty could be levied under both Sections. The Commissioner (Appeals) ....

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....f the view that even if technically, scope of sections 76 and 78 of the Act may be different, as submitted on behalf of the revenue, the fact that penalty has been levied under section 78 could be taken into account for levying or not levying penalty under section 76 of the Act. In such situation, even if reasoning given by the appellate authority that if penalty under section 78 of the Act was im....