2007 (12) TMI 147

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....osed upon the respondent herein by the adjudicating authority in terms of Section 76 of the Finance Act, 1994, has been set-aside by the lower appellate authority on the ground that the entire Service Tax amount was deposited together with interest before the issue of show cause notice (amount was paid on 5-2-2003, while the show cause notice was dated 21-6-2004). The Revenue is in appeal against ....