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Penalty u/s 78 - appellants have not even registered with the department under service tax and not filing returns in spite of knowing fully well that the they had already collected the total amount from their clients - levy of penalty confirmed - Tri

Service Tax - Penalty u/s 78 - appellants have not even registered with the department under service tax and not filing returns in spite of knowing fully well that the they had already collected the t .....

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