Service Tax Penalty under Section 76 cannot be imposed when Section 78 penalty was imposed

Sos Finance Vs C.S.T. Service Tax (CESTAT Ahmedabad) Limited issue to be decided in the present case is that whether the appellants are liable for penalty under Section 76 & 78 of the Finance Act, 1994. As regard, the imposition of penalty under Section 76 in the present case, I find the issue is settled by various High Court judgments in the following case:- RAVAL TRADING- 2016 (42) STR 210 (Guj.) Delhi High Court in the case of Bajaj Travels Limited Commissioner of Service Tax [2012 (25) S.T.R. 417 (Del.)] Karnataka High Court in the case of Commissioner of Service Tax, Bangalore Moto...