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2017 (6) TMI 633 - CESTAT BANGALOREWaiver of penalties - appellant plea to waive penalties as they had remitted portion of the tax due before issue of demand notice and balance before the adjudication of the case - appellant admitted that they have collected the service tax from the students and the receipts also specifically mention that this service tax is included in the fee - the service tax was not deposited by the appellant on account of financial constraints - Held that: - in the case of Top Security Ltd [2015 (12) TMI 1164 - CESTAT NEW DELHI], the division bench of the Tribunal has rejected the defense of financial constrains for depositing the duty after being collected from the customers - penalties upheld - appeal dismissed - decided against appellant.
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