Imposition of penalties for the period 2007-08 to 2010-11 - ...
Simultaneous Penalties u/ss 76 & 78 of Finance Act 1994 Not Allowed Post-Amendment; Section 76 Penalty Dropped.
March 21, 2016
Case Laws Service Tax AT
Imposition of penalties for the period 2007-08 to 2010-11 - Sections 76 & 78 of the Finance Act, 1994 - if the show cause notices are issued after the date of amendment, penalties under Section 76 and 78 simultaneously cannot be imposed and hence setting aside the penalty under Section 76 is uninterferable - AT
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