2005 (7) TMI 669

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....R, for the Respondent. ORDER The appellants are engaged in providing the taxable service of testing and calibration of measuring equipments. They defaulted payment of Service Tax for the period April 2002 to September 2003. For this default, the lower authorities have imposed penalty of Rs. 48,997/- on them under Section 76 of the Finance Act, 1994. The authorities have also imposed penalty ....