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2008 (11) TMI 94 - CESTAT, BANGALOREAmount was collected from clients but not paid to govt. - levy of penalty and demand of interest on the amount collected - once it is held that the appellant is not liable to pay service tax, no penalty can be levied and interest is also not leviable – Moreover, the amount collected from the clients has already been paid to the Government – appellant stated that the provisions of Section 11D of CEA have never been invoked in SCN - therefore, demand of interest and penalty is set aside
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