2013 (5) TMI 726

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..... ed Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After dispensing with the condition of pre-deposit of penalty, we proceed to decide the appeal itself in as much as we find that the issue stands decided by the Hon'ble Punjab & Haryana High Court. 2. The original Adjudicating Authority while confirming the demand of service tax and imposing penalty under Section 77 and 78 of the Finance .....

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..... down that incidence of imposition of penalties under the two sections are distinguish and separate and if offences are committed in courses of same transaction or arise out of same act, separate penalties are imposable for ingredients of both the offences. 5. Learned advocate submits that the Hon'ble Punjab & Haryana High Court decision is later in point of time and is also the Jurisdictional Hig .....

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..... ctfully following said decision of the Punjab & Haryana High Court, set aside the impugned order of Commissioner (Appeals) as regards imposition of penalty under Section 76 of the Finance Act and allow the appeal with consequential relief to the appellant. Stay petition as also appeal get disposed of in above manner. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, Or .....

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