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2013 (1) TMI 270 - CESTAT NEW DELHIPenalty u/s 76 - Business auxiliary services - Delay in deposit of service tax - Bills for the services rendered during the period April, 2006 to December, 2006 raised in December, 2006 - The cheque for the same was received on 4.1.2007 - Deposited in the bank account on 5.2.2007 - The Service Tax was to be paid by 5.3.07 - Held that:- Since cheque was received on 4.1.2007, the same was actually deposited in the bank on 5.2.2007 and must have been encashed on a date after that. As such, it is to be considered as if the consideration for the services was received by the appellant in the month of February itself, thus requiring them to deposit the tax with the department in March, 2007. No delay in depositing the service tax. No imposition of penalty. In favour of assessee
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