2010 (5) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne For the Appellants Ms. Indira Sisupal, JDR For the Respondent CORAM: Hon'ble Smt. Jyoti Balasundaram, Vice-President Final Order No._______ The challenge in these two appeals is the imposition of penalties under the provisions of Section 76, 77 and 78. The reasons given by the assessees before the authorities below for non-registration and non-payment of service tax on the servic....