2006 (11) TMI 15

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....for the appellant inter alia submits that the entire Service Tax has already been paid along with interest before issue of the show cause notice. In addition, he also submits that the entire amount of penalty under Section 78 has also been paid. He is not contesting the Service Tax plus interest and penalty under Section 78. He is contesting penalty under Section 76. He admits that there has been ....

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....f Service Tax. Provisions of Section 76 clearly provide that minimum of penalty of Rs. 100/- per day may be imposed and it works out to much more than the amount of Service Tax. Therefore, it is difficult to reduce the penalty amount imposed against the appellants.  The ld. DR relies on the decision in the case of ETA Engineering Ltd. - 2006 (3) S.T.R. 429 (Tri. - LB) = 2004 (174) E.L.T. 19 (....