9911796707
TMI Blog2013 (11) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ivered by a Single member bench - Following decision of Bajaj Travels Ltd. Vs. Commissioner of Service Tax [2011 (8) TMI 423 - DELHI HIGH COURT] and Anand Decoreters & Hirers Vs. Commissioner ST, Ahmedabad [2013 (8) TMI 374 - CESTAT AHMEDABAD] - penalties u/s. 76 and 78 of the Finance Act are simultaneously imposable upon a assessee for the period prior to 10.05.2008 - Decided in favour of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their case in view of judgments of Commissioner Central Excise V/s. First Flight Courier 2011 (22) S.T.R. 622 (P H). (ii) That in the case of Jivant Enterprise vs. Commissioner of Service Tax, Ahmedabad 2012 (28) STR 582 (Tri. Ahmd.) passed by this very bench no penalty u/s. 76 is attracted once penalty u/s. 78 of the Finance Act is already imposed upon the respondent. 3. Sh. P.N. Sarvaiya Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act. It is the case of the respondent that in view of the relied upon judgment in the case of Commissioner Central Excise V/s. First Flight Courier [2011 (22) S.T.R. 622 (P H)] and Jivant Enterprise vs. Commissioner of Service Tax, Ahmedabad 2012 (28) STR 582 (Tri. Ahmd.) Amendment carried out w.e.f. 10.05.2008 is only a clarification amendment and is also applicable for the period prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in two different fields and the penalty was imposable under both sections separately even if offence were committed in course of same transaction. Following this decision we uphold the imposition of penalty under Section 76 of the Finance Act by the Commissioner. 4.1. In this judgment of Delhi CESTAT in the case of British Air ways, the law laid down by Punjab Haryana High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
