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2001 (11) TMI 1 - AT - Service TaxExtract: ....... returns are not convincing inasmuch as it is not understandable that more than 20 months were taken by them to understand the provisions of Service Tax. We, therefore, hold that penalty is imposable on them under Section 77 of the Finance Act, 1994. However, we reduce the amount of penalty to Rs. 2000/- only. The appeal is disposed of accordingly.
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