2019 (5) TMI 467

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..... ficient cause to invoke section 80 for waiver of penalty imposed under Section 78 - the penalty under Section 78 is upheld. As regard the penalty imposed under Section 76, in view of the Hon ble Gujarat High Court judgment in the case of M/S RAVAL TRADING COMPANY VERSUS COMMISSIONER OF SERVICE TAX [ 2016 (2) TMI 172 - GUJARAT HIGH COURT] , penalties under Section 76 and 78 cannot be imposed sim .....

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..... rintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by Ld. AR and perusal of records, we find that there is no dispute on the taxability of service and the demand which was already paid by the appellant along with interest. The appeal is only for waiver of penalties imposed under Section .....

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