2009 (8) TMI 20

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....t. [Order]. - The challenge in the present appeal is only to the imposition of penalty of Rs.2,58,675/- under Section 76 and Rs.1000/- under Section 77 of Chapter V of the Finance Act, 1994, which penalties have been imposed for non-payment of service tax by the due date and for not filing returns. 2. I have heard both sides. It is clear that the assessees were aware of their liability to pay s....