2009 (10) TMI 222

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.... for the Appellant. Ms. Indira Sisupal for the Respondent. ORDER 1. Penalties imposed by the Order-in-Revision under the provisions of sections 76, 77 and 78 of Chapter V to the Finance Act, 1994 are challenged in the present appeal. The appellant is an individual (proprietor of a proprietary concern) who undertakes loading and unloading of cargo for others; the service tax demand has been h....