2010 (8) TMI 192

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..... r Section 76 while those where such mens rea is required, will fall under Section 78 - Held that: - order penalty under Section 78 has been rightly imposed on the respondent and penalty under Section 76 has been rightly dropped by the learned Commissioner (Appeals) - Appeal is rejected - ST/315/2009 - A/435-436/2010-WZB/C-IV/SMB - Dated:- 12-8-2010 - Shri Ashok Jindal, Member (J) REPRESENTE .....

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..... of service tax by reasons of suppression or concealment etc. and the penalty is imposable under Section 76 as held by this Tribunal in the case of [2007 (8) S.T.R. 368 (Tri-Del.)] in the case of Opus Media and Entertainment v. Commissioner of Central Excise, Jaipur. 4. The respondent seeking the benefit of Section 80 of the Finance Act, 1994 for waiver of the penalty under Section 78 ibid is al .....

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