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TMI Blog2022 (12) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 78. In view of that penalty under both Section 76 and Section 78 cannot be imposed simultaneously. Moreover, it is seen that the penalty under section 77 has been imposed for an offence pertaining largely to period prior to removal of limit of Rs one thousand from Section 77 (w.e.f 10.05.2008. In view of this respect the penalty under section 77 is also not sustainable. It is also noticed that the appellant has paid service tax before issue of SCN. The issue of taxability of stadium under CICS The matter of dispute at the material time. Keeping in view the above facts invoking Section 80, the impugned penalty under section 76,77 and 78 are set aside - appeal allowed. - Service Tax Appeal No. 252 of 2012 - A/12173/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out that section 77 was amended with effect from 10.05.2008. Prior to 10.05.2008 the said section read as follows:- Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter shall be liable to penalty which may extend to an amount not exceeding one thousand rupees. 2.3 He argued that since the substantial period of dispute is prior to 10.05.2008, the penalty imposed under the provision of Section 77 post 10.05.2008 is not sustainable. 3. Learned AR relies on the impugned order. 4. We considered the rival submission. We find that the impugned order upholds the confirmation of demand of service tax however, directs the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Pannu Property Dealers, Ludhiana) decided on 12-7-2010, wherein it was observed:- We are of the view that even if technically, scope of sections 76 and 78 of the Act may be different, as submitted on behalf of the revenue, the fact that penalty has been levied under section 78 could be taken into account for levying or not levying penalty under section 76 of the Act. In such situation, even if reasoning given by the appellate authority that if penalty under section 78 of the Act was imposed, penalty under section 76 of the Act could never be imposed may not be correct, the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal to service tax had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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