2004 (1) TMI 5

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.... challenged the imposition of penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994.  2.The appellant is practising as a Chartered Accountant at Jodhpur and on imposition of Service tax the Chartered Accountants Society filed a writ petition in the Hon'ble High Court of Rajasthan and the Hon'ble High Court vide order dated 16-8-2002 while dismissing the writ petition observed as....