2009 (10) TMI 65

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..... tax short paid i.e. Rs.35/- as per the provisions of Section 76 of the Finance Act, 1994 - 366 of 2009-SM - - - Dated:- 21-10-2009 - Shri P.K. Das, Member (Judicial) Shri Mahesh Rastogi, Authorized Departmental Representative (SDR) for the Revenue None for the respondents [Order per :P.K. Das, Member (Judicial)]. - After hearing Shri Mahesh Rastogi, learned SDR on behalf of the .....

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..... tion of penalty under Section 76 of the Finance Act, 1994. In this matter, I observe that the appellant had suo moto deposited service tax and interest due thereon before issue of the show cause notice, thus, there is no deliberate attempt by the appellant to contravene the provisions of law. The Hon'ble Tribunal in the case of C.C.E., Mumbai vs. Top Detective Services Pvt. Ltd. held that if ser .....

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