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TMI Blog2017 (11) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 78 and imposition of penalty under such provision has been invoked, no further penalty under Section 76 ibid can be imposed on the appellant - penalty u/s 76 and 78 set aside - appeal allowed - decided in favor of appellant. - ST/59/2012-CU(DB) - Final Order No. A/51884/2017-CU(DB) - Dated:- 20-2-2017 - Shri S.K. Mohanty, Member (J) and Ashok K. Arya, Member (T) Shri A.K. Batra, CA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated vide order dated 8-3-2011, wherein Service Tax demand of ₹ 10,43,113/- was confirmed along with interest. Besides, penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were imposed on the appellant. Subsequently the Department issued the corrigendum on 17-6-2011 in respect of the adjudication order dated 8-3-2011, wherein the Service Tax deposited by the appellant was appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t upon amendment of Section 78 ibid w.e.f. 10-5-2008. 3. On the other hand, the ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the case records. 5. The fact is not under dispute that the appellant has deposited the service tax amount of ₹ 10,54,453/- along with interest before issuance of SCN and also depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed. In other words, simultaneous penalties under both the Sections 76 and 78 ibid cannot be imposed after the said amendment. Since, the SCN in the present case has been issued on 28-8-2009, which is after the date of amendment of Section 78 and imposition of penalty under such provision has been invoked, no further penalty under Section 76 ibid can be imposed on the appellant. 6. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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