2010 (7) TMI 110

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....M, Vice President The appellants do not challenge the liability to service tax on advertisements on bus panels, bus stations etc., and paid tax of Rs.90,653/-. They challenged the imposition of penalty upon them under the provisions of Section 76 and 78 of the Finance Act, 1994, on the ground that they were not aware of their liability during the relevant period and inspite of raising this plea....