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TMI Blog2010 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... g other formalities. - Commissioner (Appeals) vide impugned Order-in-Appeal dated 6.2.2009, while upholding the penalty under Section 78 set aside the penalty imposed under Section 76 on the ground that the penalties under Section 76 & 78 cannot be imposed together. Held that: During the relevant period penalties u/s 76 and 78 could be imposed at the same time - this issue stands decided in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance: Shri S. Gautam, Authorised Representative (DR) for the Revenue; None for the respondents Coram: Hon'ble Mr. Rakesh Kumar, Member (Technical) ORAL ORDER NO._________________ dated __________ Per RAKESH KUMAR: The respondent provides taxable service of Rent-a-Cab Scheme Operator service. The Asst. Commissioner vide Order-in-Original dated 29.4.2008 confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 78 set aside the penalty imposed under Section 76 on the ground that the penalties under Section 76 78 cannot be imposed together. He also remanded the matter for recalculation of service tax demand to the Asst. Commissioner as per direction in his order. The department has filed this appeal against the order of the Commissioner (Appeals) challenging the setting aside the penalty under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon'ble Kerla High Court in the case of Krishna Poduval (supra) and the same view has been taken by the Division Bench of this Tribunal in the case of Bajaj Travels vs. CCE, Chandigarh reported in 2007 (16) STR 183 (Tri.-Del.). The impugned order setting aside the penaly under Section 76 is not sustainable. The same is set aside and on this point, the Asst. Commissioner's order is restored. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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