2013 (4) TMI 581

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..... u/s 78 of the Finance Act, 1994 is only a clarificatory in nature and therefore simultaneous imposition of penalty under Section 76 & 78 of the Finance Act, 1994 are not imposable for the period prior to 10/05/2008 also. The order passed by the Commissioner (A) is required to be upheld. Accordingly, the Department appeal is rejected. - ST/415/11 - - - Dated:- 15-2-2013 - MR. H. K. THAKUR, J. .....

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..... T, West Zonal Bench, Ahmedabad, in the case of Jivant Enterprises vs. Commissioner of Service Tax, Ahmedabad,[2012 (28) STR 582 (Tri.-Ahmd.)] in which penalty under Section 76 was not found to be imposable once penalty under Section 78 is imposed. 3. On the other hand, the authorized representative Shri J. Nagori relied upon the Hon ble Delhi High Court judgment in the case of Bajaj Travels Ltd. .....

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..... 09 after the amendment of Section 78 on 10/05/2008. The Commissioner (A) has also elaborately discussed the intention of the amendment as per paragraph 6.1 of the order dated 25/04/2011. 5. In view of the above judgment of the Honble Karnataka High Court in the case of Motor World and CESTAT judgment dated 29/06/2012 in the case of Jivant Enterprise (supra), the order passed by the Commissioner .....

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