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TMI BlogCase lawX X X X Extracts X X X X X X X X Extracts X X X X ..... I would like to know whether any Higher Forum such as Hon. High Cout or Hon.Supreme Court has rendered any Judgment: 1.Striking down Section 76 of the Finance Act, 1994 Fully or Partly 2.Any Judgement of higher Forum Such as HC/SC on Section 76 of the Finance Act , particularly holding that Section 76 and Section 78 of the Finance Act, 1994 are mutually exclusive Shall be grateful t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o hae Ciatations on this - Reply By Surender Gupta - The Reply = You need to search the database of case laws on this website or any other sources available to you. - Reply By ranganath shenoy - The Reply = There seems to be no such decision.However you can take advantage of the recent amendment which says that penalties will not arise under both the sections.You may argue that the amendment has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be considered clarificatory in nature and therefore should b retrospectively applicable - Reply By Himmat Rakhecha - The Reply = I think that in this year this amendment in the act has been incorporated and proviso has been added to the section 78 where it is provided that if the penaly is payable under section 78 ,the proviso of section 76 will not apply. So on this basis also and on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he constituional ground both penaly can not be leviable - Case law - Query Started By: - Balasubramanian Natarajan Dated:- 21-11-2008 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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