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2008 (7) TMI 185 - CESTAT BANGALOREFailure to pay tax & file returns - service provider registered with the department as early as on 10-9-2003 and paid the service tax on 10-9-2003 for the period from 4/2001 to 7/2002. The period covered in this case is in continuation of the abovementioned period. Therefore, there is no reason for him to have discontinued the payment of service tax – hence penalty limiting to 25% is imposable – in case mala fide not proved, penalty is set aside - appeal is partly allowed
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