2009 (4) TMI 374

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....a Mohan for the Respondent. ORDER 1. Revenue filed this appeal against the Order of the Commissioner (Appeals), whereby penalty under section 76 of the Finance Act, 1994 was set aside. 2. The relevant facts of the case, in brief, are that the Respondent was registered with Service Tax Department under the category of "Authorised Service Station". They were also arranging loans to individu....