Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76

The instruction of the Board dated 31.10.07, sought to be relied upon by the department, is in the context of concluding proceedings on payment of service tax, interest and 25% of the amount as penalty on issue of show cause notice. In the present case, adjudication has been done by the original authority and penalties have been imposed under various sections including Section 78. Proviso to Section 78 clearly provides for payment of concessional penalty if the duty and interest “determined” by the authorities are paid within 30 days. Obviousl

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