2005 (12) TMI 565

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..... Revenue against the reduction of penalty imposed on the respondents. Shri M.K. Srivastava, ld. SDR appearing for the Revenue submits that as per the Section 76 of the Service Tax Act, the minimum penalty prescribed is ₹ 100/- per day which is the mandatory penalty. While reducing the penalty to ₹ 200/- per week, the Commissioner (Appeals) has gone beyond the scope of the said Section .....

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