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Service Tax Penalty cannot be imposed u/s. 76 and 78 simultaneously
Case Law Details
- Case Name
- Commissioner of Central Excise Vs Mittal Technopack (P.) Ltd. (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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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...
