No Simultaneous Service Tax Penalties Under Sections 76 & 78: Gujarat HC

Commissioner of CGST And C. Ex. Vs Sai Consulting Engineering Pvt. Ltd. (Gujarat High Court) Gujarat High Court has dismissed an appeal filed by the Commissioner of CGST and Central Excise, affirming that simultaneous penalties cannot be imposed under both Section 76 and Section 78 of the Finance Act, 1994, in relation to Service Tax. The court’s decision was based on its own binding precedent on the matter. The department had challenged a judgment by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated June 13, 2017. The sole question of law raised for the High Court...