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2006 (11) TMI 575 - AT - Service TaxExtract: .......ence, the penalty imposed on the appellant is upheld. Accordingly, in the facts and circumstances of the case, the appellant 39 s appeal regarding the interest being not payable is allowed, while the appellant 39 s appeal against setting aside of demand of service tax and penalty is dismissed. Appeal allowed partly as indicated in above paragraphs.
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