Penalty u/s. 78 justified since tax determined during course of investigation: CESTAT Allahabad

Rama Shankar Sharma Vs Commissioner of Central Excise (CESTAT Allahabad) CESTAT Allahabad held that when amount of service tax has been determined by the department during the course of investigation then levy of penalty under section 78 of the Finance Act, 1994 justified. Facts- Appellant is registered as service provider, providing services mainly to M/s Hindalco Industries Ltd., Renukoot, Sonbhadra. On scrutiny of records of M/s Hindalco Industries Ltd. as service recipient, it was observed that appellant was providing taxable services under the category of Cargo Handling Service, Clean Ser...