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2008 (11) TMI 151 - AT - Service TaxCommissioner of Service Tax, in exercise of the powers conferred on him under Section 84 of the Finance Act had took up the Revisionary Proceedings and enhanced the penalties – reason given by appellant for non-payment of tax is problems in recovering their dues from their clients – tax has been paid with interest before adjudication order - Revenue’s view that financial constraints cannot be an excuse for not discharging the service tax liability is agreeable – penalty u/s 78 reduced – penalty u/s 76 dropped – penalty u/s 77 upheld
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