2010 (7) TMI 403
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....r / Decisions)<br>Dated:- 16-7-2010<br>ST/602/2009 - 795/2010<br>Service Tax<br>Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri R. Parthasarat....
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....hs. In a way the appellants have paid tax in advance. As such, they cannot be penalized under Section 76 of the Finance Act, 1994 which applies to cases of failure to pay service tax. Hence the penalt....
TaxTMI