2010 (7) TMI 316

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.... Nagar, SDR, for the Respondent. [Order]. -  Appellant is an individual providing scientific and technical consultancy service. Penalties have been imposed under Section 76 and Section 77 of Finance Act, 1994 on the ground that there was delay in filing the service tax return as well as in payment of service tax. 2. The learned C.A., appearing on behalf of the appellant submitted tha....