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2007 (12) TMI 196 - CESTAT NEW DELHIServices of coaching centre - They paid tax @ 8% and filed the return accordingly. Later Service tax was enhanced from 8% to 10.2% w.e.f. 10-9-2004 by Finance Act, 2004. The differential amount of tax with interest were deposited by them on 24-11-2005 - appellant paid tax @ 8% and filed the return and therefore the allegation of suppression of facts with intent to evade duty is not sustainable – but penalty is imposable for delay in depositing differential amount of tax
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