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2008 (8) TMI 51 - CESTAT NEW DELHIHeld that Appellants are liable to pay the service tax on the Architectural consultancy service received by them from M/s Callison, U.S.A. for period from 01/1/05 onwards and that for recovery of non- paid service tax, longer limitation period under proviso to Section 73 (1) has been rightly invoked and they are liable for penalty u/s 76 & 78 – matter is remanded to the Commissioner for quantification of service tax demand & penalty u/s 78 - penalty of Rs. 100/- per day u/s 76 is upheld
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