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Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected from the customers - levy of penalty confirmed.

Service Tax - Penalty u/s 76 of FA - No doubt the appellant had some difficulties on the financial front but that cannot be the reason for non-payment of tax once they have collected from the customers - levy of penalty confirmed. - TMI Updates - Highlights ..... .....

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