2019 (3) TMI 1798

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..... of penalties under different circumstances. Whereas Section 76 provides for payment of penalty for failure to pay service tax. Section 78 provides for payment of penalty where such non-payment of service tax is for reasons of fraud, etc. - The Adjudicating Authority, in the present case, has upheld the demand on the basis of Show Cause Notice alleging suppression of facts. Consequently penalty und .....

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..... ion received by the appellant. The Adjudicating Authority, vide the impugned order, upheld the demand for service tax along with interest under Section 75 of the Finance Act, 1994. Further, he imposed penalty under sections 77 and 78 ibid. However he refrained from imposing penalty under section 76 ibid. Revenue has filed the present appeal, praying that penalty may be imposed on the respondent un .....

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..... ior to 10.5.2008 and hence, both penalties under Sections 76 and 78 should be imposed. 4. Heard the Ld. A/R as well as perused the records. 5. The demand for differential duty stand confirmed by the Adjudicating Authority. He has imposed penalty under Sections 77 and 78. The only ground agitated by Revenue is that penalty should be imposed under Section 76 also. 6. We have perused both Se .....

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