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2010 (7) TMI 403

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..... 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 - ST/602/2009 - 795/2010 - Dated:- 16-7-2010 - Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri R. Parthasarathy, Consultant, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order] Heard both sides. Both .....

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