2013 (10) TMI 481

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..... H.K. Thakur; This miscellaneous application is filed by the appellant for making additional grounds of seeking relief under Section 80 of the Finance Act, 1994. In this appeal, a penalty has been imposed under Section 76 of the Finance Act, 1994 which is also revocable as per provisions of Section 80, as argued by the appellant, on the grounds that the service tax paid on GTA services was adm....