2019 (11) TMI 785

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..... , no penalty should be imposed under section 76. Considering the aforesaid judgment, we are of the view that Adjudicating Authority has rightly not imposed penalty under section 76. Appeal dismissed - decided against Revenue. - Service Tax Application no. ST/CO/93/2011, Service Tax Appeal No. 280 of 2011-DB - A/10808/2019 - Dated:- 6-5-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH .....

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..... spondent. 4. After careful consideration of the submission made by the Ld. AR and perusal of records, we find that short issue to be decided by us is whether penalty under section 76 and 78 can be imposed simultaneously. This issue has been settled by the Hon ble High Court of Gujarat in the case of Raval Trading Company 2016 (42) S.T.R. 210 (Guj.) according to which when the penalt .....

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