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2009 (10) TMI 65 - CESTAT, NEW DELHIDelay in deposit of Service Tax – Penalty – Section 76 – Short payment of service tax equal to Rs. 35 – Penalty amount equal to Rs. 29,321 – held that - appellants are not liable for penal action for late payment of service tax, however, they are liable for penal action equal to the amount of service tax short paid i.e. Rs.35/- as per the provisions of Section 76 of the Finance Act, 1994
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