9911796707
TMI Blog2013 (11) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 under which Commissioner Appeals have rejected appeal filed by the revenue on the grounds that once penalty u/s. 78 has been imposed then no penalty u/s. 76 attracted in view of the 5th proviso added to section 78 of the Finance Act, 1995 w.e.f. 10.05.2008 even if the period involved is prior to 10.05.2008. 2. None appeared on behalf of the respondent on the date of hearing but following submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 was not existing. (a). British Airways PLC Vs. Commissioner ST, New Delhi [2013 (29) STR 177 (Tri. Del.)]. (b). Bajaj Travels Ltd. Vs. Commissioner [2012 (15) STR 417 (Del.)]. (c). Anand Decoreters & Hirers Vs. Commissioner ST, Ahmedabad [2013 (30) STR 86 (Tri. Ahmd.)]. 4. Heard Ld. A.R. and perused the case records. The issue involved in this appeal is simultaneous imposition of penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 reproduced below:- The appellant has contended that once the penalty under Section 78 is imposed there is no case of imposition of penalty under Section 76 of the Act. In this regard appellant relies on the decision of M/s. First Flight Courier Ltd. (supra). We find that the Hon'ble High Court of Delhi in the case of Bajaj Travels Ltd. v. Commissioner of Service Tax reported in 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 76 & 78 of the Finance Act, 1994 can be simultaneously imposed prior to the amendment of section 78 w.e.f. 10.05.2008. The decision delivered by a two Member bench will prevail upon the judgment delivered by a Single member bench. In the case of Anand Decoreters & Hirers Vs. Commissioner ST, Ahmedabad [2013 (30) STR 86 (Tri. Ahmd.)] also it has been held that penalties u/s. 76 and 78 of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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