2009 (1) TMI 739

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..... RDER This appeal is against the demand for service tax of Rs. 72,258/- with equal amount of penalty under Section 76 and 78 of Finance Act, 1994. 2. Ld. Advocate Shri J.C. Patel on behalf of the appellant submits that the appellant is a very small service provider and total income of the proprietary firm is very small and the appellant is facing serious financial difficulties. He submits that he .....

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