2007 (7) TMI 101

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..... Order No. 597/2007-SM(BR)(PB) - Dated:- 24-7-2007 - [Order per] - Heard both sides. Admittedly, the amount of Service Tax of Rs. 8,38,572/- was paid up by the applicant on 20-8-2005 along with the returns. It appears from the record that, the applicant had carried out only one construction venture between September, 2004 and June, 2005, as stated by the learned counsel. The applicant gets itsel .....

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..... for imposing penalty, Section 78 specifically referred to the guilty state of mind required for imposition of penalty. Penalty of the like amount has been imposed under Sections 78, while penalty @ Rs. 100/- per day is imposed under Section 76. Having regard to the facts and circumstances of the case and keeping in view the period of delay in depositing the amount which was more than 11 months, a .....

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