2010 (6) TMI 43
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....M: Hon'ble Ms.Jyoti Balasundaram, Vice-President Final Order No. Heard both sides on the appeal against imposition of penalty of Rs.61,000/- under the provisions of Section 78 of the Finance Act, 1994 for the belated payment of service tax of Rs.1,20,718/- together with interest. 2. The assessees plead that levy of service tax on 'Business Auxiliary Service' came into effect only from ....
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