2007 (2) TMI 672

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....nt. ORDER The appellants challenged the imposition of penalty of ₹ 1,46,222/-(Rupees one lakh forty six thousand two hundred twenty two only) imposed on them under the provisions of Section 76, 77 & 78 of the Finance Act, 1994. 2. I have heard both sides. Service Tax of ₹ 72,361/- (Rupees seventy two thousand three hundred sixty one only) has been paid together with interest by....