Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Penalty Under Section 76 Cannot Be Imposed Simultaneously With Section 78 | Service Tax Evasion Claims : Customs, Excise and Service Tax Appellate Tribunal
CESTAT Hyderabad holds that penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed together, clarifying cumulative penalty limits in service tax evasion cases.