2010 (7) TMI 400

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..... e Respondent. [Order]. - Heard both sides. 2. The Commissioner (Appeals) has set aside the penalty imposed on the appellants under Section 76 of the Finance Act, 1994 and has upheld the penalty imposed under Section 78 of the Act. Both sides agree that this is a case where the appellants have paid service tax of appropriate value but only after a delay. I find that Section 78 applies wher .....

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