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2008 (2) TMI 45 - CESTAT CHENNAIThere is no justification in the stand taken by the appellants that short-payment of service tax was on account of an error in calculation and not by way of suppression and the short-paid tax was wilfully paid as soon as the error was detected – Liability to pay interest u/s 75 are mandatory, not penal - It is a civil liability which is inescapable – Interest is payable – assessee’s appeal dismissed
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