2010 (4) TMI 193

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..... egistration under the category of business auxiliary service. The appellants paid the service tax with interest. Held that- penalties under Section 76 & 78 of Finance Act, 1994 are distinct and separate and penalties can be imposed under both the sections. In view of the facts and circumstances discussed above, and judicial precedence cited by the learned DR I find no merits in the appeal and acco .....

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..... d not be discharged and they could get registered only on 24.11.05. The appellants paid the service tax with interest vide challans dated 04.7.06, 23.08.06, 21.09.06, 07.10.06 and 11.11.06. Thereafter proceedings were initiated, demand for service tax was confirmed, amount paid was appropriated and penalties were imposed under Section 75A, 76 & 78 of Finance Act, 1994. 2. Heard both the sides. L .....

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..... t appellant firm is not a small firm in view of the fact that the turnover over a period of two years exceeded Rs.42 lakhs and therefore no leniency is called for. 3. I find considerable force in the arguments advanced by the learned DR. Further, in Camlin Ltd. Vs. CCE Mumbai reported in 2009 (239) ELT 346 (Tri. - Mumbai) it was held that bonafide belief is not blind belief and in this case, app .....

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