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2007 (5) TMI 231 - CESTAT BANGALOREDelay in payment - ‘Security Services’ – interest deposited before issue of SCN - contention of the appellant that penalty is not leviable where the service tax and interest has been paid before the issue of SCN – revenue submits that penal provisions are independent of levy of tax - issue is covered in assessee’s favour except one contra order of Hon’ble President, therefore, all similar matters are listed for hearing on 19-6-07 - stay application allowed
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