2011 (8) TMI 342

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..... Per Archna Wadhwa (for the Bench):   Vide impugned orders passed by the authorities below demand of Service Tax of Rs.55,286/- stands confirmed against the assessee along with imposition of penalties under Section 76,77 and 78 of the Finance Act, 1994.   2. As per the facts on record, the appellant is engaged in providing the services relating to promotion and marketing of the servic .....

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..... ed by the appellants. However, the lower authorities confirmed the entire amount of Rs.55,286/- and also imposed penalties.   3. Learned Advocate appearing for the appellant submits that they are not disputing the confirmation of Service Tax of Rs.55,286/-. However, their grievance is that while imposing penalty under Section 78 of the Act equivalent to the tune of Service Tax confirmed, the .....

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..... 6/- The appellants are not contesting the said confirmation but prayed for reduction in quantum of penalty. 5. On going through the orders, we find that the penalties have been imposed under Sections 76, 77 and 78 of the Finance Act, 1994. Separate penalties under the Sections 76 and 78 for the same offence is not justified. We accordingly, set aside the penalties imposed under Section 76, since .....

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