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2010 (7) TMI 93

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..... R. Srinivasan, Consultant for the Appellants Shri T.H. Rao, SDR for the Respondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The issue common in both these appeals is penal action taken against the assessees under the provisions of Sections 77 and 78 of the Finance Act, 1994. 2. I have heard both sides. The services provided by the assessees are manpower recruitment suppl .....

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