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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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