2007 (10) TMI 42

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....he penalty imposed upon the respondent herein, on three grounds :- (1) that in spite of collecting service tax from customers, the respondent did not pay the same to the Government. (2) that respondent failed to get registered with the service tax authorities, and (3) that they failed to submit ST-3 return periodically. 2. I have heard both sides and find that the adjudicating authorit....