COMMISSIONER OF SERVICE TAX Vs. Y. SUNIL

JUDGEMENT

(1.) THESE two appeals are filed against the very same Order -in -Appeal No. 99/2008, dated 28 -2 -2008. Appeal No. ST/231/08 is filed by the revenue while Appeal No. ST/241/08 is filed by the assessee. Since the issue involved in this case is arising out of the very same order -in -appeal, both the appeals are disposed by a common order.

(2.) THE relevant facts of the case are as under:

(3.) LD . DR would submit that the fact that appellant has discharged the Service Tax after the same was noticed by the departmental officers is itself enough for imposition of penalty on the appellant under the provisions of Section 78 of the Finance Act, 1994. He would also submit that the ld. Commissioner (Appeals) has upheld the penalty imposed under Section 78 but dropped the penalties imposed on the assessee under Section 76 on the ground that once penalty has been imposed under Section 78, there is no need to impose penalty under Section 76. It is his submission that both the sections are for the purpose of imposition of penalties for different purposes and are mutually exclusive.