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2013 (2) TMI 51 - UTTARAKHAND HIGH COURTNon deposit of service tax - Held that:- The liability to pay service tax was to be determined on the gross amount charged by the appellant from its client for services rendered in connection with security and, that having been done, there is no scope of interference. In the event, tax determined is paid within a period of one month from today, no penalty shall be levied, inasmuch as, appellant was genuinely confused having regard to imposition of obligation upon it to pay the minimum wages to the personnel hired by it.
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