2011 (10) TMI 75

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.... that service tax has been paid but the appellant is facing penalty under Section 76 & 78 of the Finance Act, 1994. Quantum of penalty under Section 78 is Rs. 98,168/- while penalty under Section 76 is per day base subject to maximum of Rs. 98,168/-. There is no suppression done by the appellant to cause loss of revenue. 2. Learned D.R. on the other hand submits that appellate authority reduced....