M/s Powertek Engineers Versus CCE Daman - Service Tax - CESTAT AHMEDABAD - Tri - Penalty u/s 76 and 78 - Simultaneous penalty - Held that - show cause notice was issued in this case after 10.05.2008 when proviso to Section 78 of the Finance Act, 1994 was already existing after its amendment - Recourse can be had to the provisions as prevailing at the time of initiation of proceedings, and the period available would be the one as permissible under the provisions existing at the time of issuance o................................... Service Tax - Case Laws
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