2005 (7) TMI 657

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....r. S.L. Peeran, Judicial Member - The stay application and appeal are taken up together for disposal as the challenge is only with regard to the imposition of penalties under sections 76, 77 & 78 of the Finance Act, 1994. The appellant claims to be an architect without much work. However in terms of the returns filed by him, he was required to pay service tax of ₹ 35,901 for the year 16-10....