2007 (11) TMI 28

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....y the Assistant Commissioner, to Rs. 1,46,709/- (equal to the service tax demand) in terms of Section 76 of the Finance Act, 1994. 2. I have heard both sides. 3. I find that the Commissioner has enhanced the penalty only on the ground that minimum penalty prescribed under Section 76 is of Rs.100/. per day for delay in payment of Service tax. However, the Hon'ble Bombay High Court has held in the....