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2008 (7) TMI 76 - CESTAT NEW DELHICommercial training/coaching centre - Respondent declared the entire value of taxable service in their ST Returns part of tax was deposited prior to issue of SCN & the balance amount was deposited along with interest after issue of SCN in view of Circular 137/176/06, penalty is not imposable if tax is voluntarily deposited with interest before issue of SCN hence penalty is imposable only for the amount deposited after issue of SCN order of CCE of dropping the proceedings is sustainable
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