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2001 (2) TMI 27 - HC - Income TaxExtract: ....... the petitioners counsel. We, accordingly, direct the respondents that if the members of the petitioner-associations comply with the requisite formalities prescribed by or under the statute and pay the arrears of service tax on or before April 22, 2001, with interest as per the provisions of the Act, the respondents shall not take any penal action.
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