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2007 (2) TMI 672

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..... he imposition of penalty of ₹ 1,46,222/-(Rupees one lakh forty six thousand two hundred twenty two only) imposed on them under the provisions of Section 76, 77 78 of the Finance Act, 1994. 2. I have heard both sides. Service Tax of ₹ 72,361/- (Rupees seventy two thousand three hundred sixty one only) has been paid together with interest by the appellants who have been held to be p .....

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