2018 (9) TMI 1065

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....) ORDER Heard both sides and perused the records. 2. Imposition of penalty under Section 78A of the Finance Act, 1994 on the appellants is the subject matter of the present dispute. 3. Appellant contended that the period of dispute involved in these cases is from 2008 - 2012 and there was no provision contained in the service tax statute for imposition of penalties on the Directors, etc. It is....