Service Tax Penalty cannot be imposed u/s. 76 and 78 simultaneously

CESTAT, KOLKATA BENCH Commissioner of Central Excise Versus Mittal Technopack (P.) Ltd. ORDER NO. A-531/KOL./2012 APPEAL NO. ST/113 OF 2011 JULY 27, 2012 ORDER 1. This is an appeal filed against the order in appeal No.18/ST/RA/HAL/2010 dated 19.01.2011. 2. Briefly stated facts of the case are that the appellant had rendered services under the heading ‘Business Auxiliary Service’ but failed to discharge the Service Tax during the period from 1/4/07 to 31/3/2008. Consequently a show cause notice was issued to them for recovery of S. Tax amounting to Rs.61,566/-, Ed.C...