2018 (10) TMI 564

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..... Respondent : Mr.Akhil Suresh COMMON JUDGMENT T. S. SIVAGNANAM, J. These appeals have been filed by the Revenue challenging the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order Nos.41743 and 41782 of 2017 dated 08.08.2017. 2.The above appeals have been admitted on 26.04.2018, on the following substantial questions of law:- .....

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..... under Section 76, 77 & 78 of the Finance Act, 1994, when there was a deliberate omission and evasion of payment service tax, which was detected pursuant to investigation? (iv) Whether equal penalty is not imposable for deliberate evasion of payment of service tax when the same was invoked in Show Cause Notice in the remand cases?" 3. The learned Standing Counsel for the appellant has placed be .....

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