2010 (7) TMI 403

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..... 010
ST/602/2009 - 795/2010
Service Tax
Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY :        Shri R. Parthasarathy, Consultant, for the Appellant. .....

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..... ax in advance. As such, they cannot be penalized under Section 76 of the Finance Act, 1994 which applies to cases of failure to pay service tax. Hence the penalty imposed under Section 76 is set aside .....

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