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2009 (12) TMI 326 - CESTAT, AHMEDABADCourier service-Penalties- The appellant is engaged in providing courier service and the service tax demand for the period from 1998-1999 to 2001-2002 has been confirmed against the appellant with interest as applicable and penalties. Held that- the appellant is a small entrepreneur, engaged in the business of courier service. The appellant has already deposited the tax with interest before issue of adjudication order. It is seen that there was confusion regarding the levy of tax. Hence, the penalties imposed on the appellant are not warranted. Thus, the appeal is allowed by setting aside the penalties
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