2006 (1) TMI 633

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....DER The appellants are holder of certificate of registration of the service of Consulting Engineer. They submitted their half yearly return for the half year ending September, 02 on 10-2-03 although due date of submission of return was 25-10-2002. Show cause notice was issued to them for imposition of penalty under Section 76 of the Finance Act for delay in payment of service tax and under Sectio....