2010 (2) TMI 297

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..... to cover the default of service tax. Dismissed the Appeal. - 15 of 2010(O&M), - - - Dated:- 18-2-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. REPRESENTED BY: Shri Gurpreet Singh, Sr. Standing Counsel, for the Appellant. [Order per Ashutosh Mohunta, J. (Oral)]. - CM. No. 1621-C-II of 2010- There is delay of 85 days in refiling the present appeal. 2. For the reasons mentione .....

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..... perusal of the impugned order shows that the penalty imposed under Section 78 of the Act was sufficient to cover the default of service tax. Moreover, two penalties for the same default could not be imposed upon the respondent. Apart from the above, even the amount involved in the present appeal is very less, i.e. only Rs. 56,024/-. 6. Resultantly, we find no merit in this appeal and the same is .....

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