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TMI Blog2019 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... tice J. Nisha Banu For the Petitioner : Mr.A.Chandrasekaran For the Respondents : Mr.R.Nandakumar ORDER The petitioner M/s.P.K.Associates during the period between February, 2005 and March 2007 had provided commercial construction Services to HPCL. Investigation conducted indicated that they had not registered with the Service Tax Authorities or paid the applicable service taxes of Rs. 68,369/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority requesting amendment to the the Adjudication Order on the plea that Penalty can not be imposed once the taxes along with interest and penalty equivalent to 25% of the tax demand is paid before 30 days of determination of the taxes. The petitioner submits that they acted on a bona-fide belief that the liabilities are discharged in full in view of the proviso to Section 78 of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, CESTAT had refused to interfere with the order of the Commissioner, Appeals as the Commissioner Appeals had no power to condone the delay and the plea of awaiting the disposal of ROM was not considered by the Tribunal. 4.Even while reading the Writ Petition, this court garnered sympathy of the plight of the petitioner for two reasons. One, the time line adhered to seeking statutory remedies is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption in the first year is not dealt with though any relief could be ordered at this stage. Without prejudice to the claim of benefit of SSI exemption, the petitioner's contention that simultaneous penalty under Section 76 and Section 78 can not be imposed. I agree with the contentions. I am aware that various High Courts had taken conflicting views in the question of simultaneous penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty imposed under Section 76 of the Finance Act, 1994 is liable to be set aside. As such, the payment of the full demand along with interest and the payment of penalty @ 25 % of the duty demanded within/before 30 days of the issue of OIO discharges the petitioner of all the obligations cast upon him under the law in terms of the OIO No 9/2008 dated 20.06.2008. The Writ Petition is partly allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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