2013 (5) TMI 425

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....re is no dispute in Appeal by the representative of the appellant on levy of service tax in the present case. Once it is not disputed on such count, Tribunal need not to interfere with the first appellate order. Only dispute is imposition of penalty of Rs. 1,94,621/- under Section 78 of Finance Act, 1994 and Rs. 10,000/- under Section 77 of the said Act. 2. Learned D.R. says that deposit of Rs.....