2008 (8) TMI 155

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....e Commissioner(Appeals) sustained the demand of differential service tax amount of Rs. 45,032 towards the services rendered during the period 1-4-1999 to 30-6-2004. He has also sustained the demand of interest. But the lower appellate authority reduced the equal amount of penalty (Rs.45,032) imposed under section 76 of the Finance Act, 1994 (the Act) and under section 78 of the Act to Rs. 5,000 ea....