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2017 (2) TMI 1271 - CESTAT, NEW DELHIInsurance service - interest - penalty - Held that: - the assessee-Respondent had already deposited the excess amount pertaining to the Service Tax to the tune of ₹ 3,15,62,249/-. The demand was for the amount of ₹ 1.91 crores and ₹ 1.41 crore. The Commissioner has rightly set off the demand against the already available deposit lying with the Department. When it is so, then there is no question for raising the demand for interest or penalty - appeal dismissed - decided against Revenue.
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