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2007 (5) TMI 238 - AT - Service TaxDelay in payment of tax – failure to file ST returns in time – reason given by appellant that payment could not made due to financial constraints - duty becomes payable at the time of realization of the service charges - no valid reason has been shown for not filing the prescribed return within time-limit specified under Rule 7 of the Service Tax Rules - penalties on the appellant are warranted under Section 76 and Section 77
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