2004 (11) TMI 2

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..... on 76 of the Finance Act, 1994 on the ground of late deposit of service tax and late filing of returns. There is a delay of 268 days in depositing the return and the penalty has been imposed in terms of the said Section @ of Rs 100 per day. 2. It is the contention of the appellant through their authorised representative Shri K. Shashi Kumar that the tax was deposited by them on quarterly basis in .....

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