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2016 (2) TMI 1292 - HC - Central ExciseLevy of Service Tax - Courier services - activity of ‘door to door’ transportation of time-sensitive documents, goods or articles utilizing services of a person - Valuation - HELD THAT:- It was held that as the appellant had misdeclared gross value in returns inasmuch as value declared after adjustment of amount payable on account of services received, the penalty was imposable under Sections 77 and 78 of the Finance Act, 1994.
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