2004 (11) TMI 2

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....sed under the provision of Section 76 of the Finance Act, 1994 on the ground of late deposit of service tax and late filing of returns. There is a delay of 268 days in depositing the return and the penalty has been imposed in terms of the said Section @ of Rs 100 per day. 2. It is the contention of the appellant through their authorised representative Shri K. Shashi Kumar that the tax was depos....