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Facts:
The appellant was inter alia engaged in distribution for Tata Teleservices Ltd. on a commission basis. The assessee failed to pay service tax for the services rendered. The adjudicating authority confirmed the penalty and interest u/s.76 and u/s.78, but reduced the penalty. The appellant challenged the order and vehemently argued that equivalent penalty u/s.78 is not attracted.
Held:
The Tribunal observed that the penalties imposed under the abovementioned sections are clearly distinct even if the offences are carried out in the same transaction. The Tribunal dismissing the appeal held that the finding of the adjudicating authority was not shown to be perverse in any manner.
