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TMI Blog2013 (8) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... x under the order - Prayer for stay to that extent was rejected. Penalty u/s 76 and 78 - Held that:- Until final disposal of appeal, recovery of penalty amount to be stayed - penalty had also been imposed on the appellant u/s 78 of the 1994 Act - That amount had already been paid – if the penalty was payable u/s 78, penalty can not be imposed u/s 76 - The position was admitted by the revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short "Tribunal") whereby the Tribunal upheld the confirmation of demand of service tax and cess along with interest on account of statutory levy and charges by the Commissioner and also upheld the confirmation of demand of service tax and cess along with interest by the Commissioner with regard to air ticket sold prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the revenue, we find no justification to stay the demand of service tax under the impugned order. Prayer for stay to that extent is rejected. 6. As regards penalty under Section 76 of 1994 Act, two aspects need to be noted, first, penalty has also been imposed on the appellant under Section 78 of the 1994 Act. That amount has already been paid by the appellant. By virtue of six proviso to Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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