2005 (11) TMI 526

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..... sue of show cause notice. The Commissioner has noted that the delay in paying service tax was due to prolonged strike at MCF and also due to the fact that the central office was shifted from Attavar to Bunts Hostel Road and due to misplacement of the file by the department. He has reduced the penalty under Section 76 from ₹ 31,710/- to ₹ 5,000/- and penalty under Section 77 is reduced .....

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