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TMI Blog2010 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... tomers, service tax with interest has been demanded. Assistant Commissioner imposed penalty of Rs. 44,473 under both section 76 and 78. in revision Commissioner imposed additional penalty u/s 76 of Rs. 44,473. held that- revenue's contention in appeal that Commissioner had failed to impose penalty u/s 78 was to be recjected. - ST/308 OF 2009 - A/114/WZB (AHD.) OF 2010 - Dated:- 5-2-2010 - B.S.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994. Revenue is in appeal against this order on the ground that the revisionary authority even though observed that the unit was liable to pay penalty under section 76 of the Finance Act, 1994 in addition to the penalty under section 78 of the Act, yet imposed penalty amounting to Rs. 44,473 under section 76 of the Act only and failed to impose penalty under section 78 of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 78 of the Finance Act, 1994. In the order in revision, the Commissioner has categorically observed as under : "15. In view of the above, I find that the assessee is liable to penalty under section 76 of the Finance Act, 1994 in addition to penalty imposed under section 78 of the Finance Act, 1994. Further, I find that the assessee has paid the service tax for the period from October 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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