2014 (2) TMI 812

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.... against the impugned order wherein penalty under Section 78 and 77 has been imposed. 2. The brief facts of the case are that during the period 07.07.2004 to 31.03.2008 the appellant provided the service of Technical Testing and Analysis service. Of these services, they collected service tax from the service recipient but did not pay the same with the department and also not filed service tax r....