2010 (2) TMI 453

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....the imposition of penalty under the provisions of sections 76, 77 and 78 of the Finance Act, 1994 on the ground that nonpayment of service tax during the relevant period was entirely due to ignorance on their part. 2. I have heard both sides. The statement of the assessees shows that he was ignorant of the liability to pay tax and when called upon to do so the entire tax together with interest an....