2018 (5) TMI 786

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....he present appeal is only to penalties of Rs. 48,598/- imposed under each of the Sections 76 and 78 of the Finance Act, 1944 2. The appellants are engaged in providing manpower recruitment agencies to M/s Wipro Info Tech with effect from 16.6.2005. The said services were made taxable with effect from the said date and the appellant took registration with effect from 9.9.2005 and started paying th....