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2013 (3) TMI 26

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.... THE RESPONDENTS Per DR.D.M. MISRA   This is an application seeking waiver of pre deposit of penalty of Rs.1,76,000/- imposed under Section 76 of the Finance Act, 1994. 2. At the outset, the Ld. Consultant submitted that they have paid the Service Tax on GTA services availed for the month of January and February, 2009 erroneously by utilizing the Cenvat Credit. As soon as the said m....