2014 (5) TMI 1044 - SCH - Service Tax

If the appellant had discharged its full duty and interest liability, that itself showed its bonafide or not. - Simultaneous penalties under both Sections 76 and 78 - The benefit of this Amendment in Section 78 by the Finance Act, 2008 - Supreme Court dismissed the petition on the ground of delay filed by the Revenue against the decision of Delhi High Court 2011 (8) TMI 423 - DELHI HIGH COURT , wherein high court held that there is bonafide error on the part of Appellant. Therefore there is not question of penalty.

Summary

Case: Supreme Court Citation: 2014 (5) TMI 1044 - SC Order
Judges: Anil R. Dave and Shiva Kirti Singh, JJ.
Decision: Special Leave Petitions dismissed due to delay.