2007 (4) TMI 251

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...., for the Respondent. [Order]. - The prayer in the application is to dispense with the condition of pre-deposit of penalty of Rs. 50,000/- imposed under Section 76 and of Rs. 5,000/- imposed under Section 77 of Finance Act, 1994. The appellant was registered service provider viz., authorized service station and was holding a Service Tax Registration with effect from 2001. However, during the pe....