penalty U/s 76 of service tax

This query is : Resolved 

09 October 2008 Please guide me whether servicetax penalty U/s 76 is levied after cenvat credit taken amount or servicetax before cenvat credit?

please give the refrence of the same if possible ?

09 October 2008 THE WORDS USED IN THE SAID SECTION IS "TAX DUE" WHICH MEANS SERVICE TAX AFTER CENVAT CREDIT.



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