2009 (2) TMI 143

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..... value; hence was liable to penalty both under Sections 76 and 78 – Held that penalties are leviable under both the sections - contention of the assessee, that the explanation to Section 78 which provides that “the provision of this Section shall also apply to cases in which the order determining the service tax under sub-section (2) of Section 73 relates to notices issued prior to the day on whic .....

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..... n held by the Tribunal in Commissioner of Central Excise, Ludhiana Vs Silver Oak Gardens Resort, 2008 (9) STR 481, that penalty under Section 76 is not warranted in view of the penalty imposed under Section 78, the decision of the Hon'ble Kerala High Court in Assistant Commissioner of Central Excise Vs Krishna Poduval, 2006 (1) STR 185 (Ker.), is to the effect that incidents of imposition .....

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..... e Bill, 2003 receives the assent of the President", is applicable, so as to hold that penalty under Section 76 cannot be imposed in view of the last proviso to Section 78, as this argument is not tenable on the ground that the Service Tax has been demanded in pursuance of notice issued subsequent to date on which the Finance Bill, 2003 received the assent of the President. 3. The appeal is, th .....

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