2007 (4) TMI 250

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....the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The challenge in the present appeal is only to penalty of Rs. 2,000/- imposed under Section 77 and to Rs. 20,000/- imposed under Section 76 of the Finance Act, 1994, for late filing of returns and late deposit of Service tax. 2. It is seen that the appellant was registered provider of adv....