Prior to May 10, 2008, service tax penalties under sctions 76 and 78 were imposable simultaneously

Service-tax : Proviso inserted in section 78 is prospective from 10-5-2008; for period prior to 10-5-2008, penalties under both sections 76 and 78 were imposable simultaneously for failure to pay service tax even if notice is issued on or after 10-5-2008