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2008 (5) TMI 164 - CESTAT NEW DELHISecurity services - Appellants opted for registration in 1998 & had paid tax in 2001 - summons in 2004 for non-filing of return and non-payment of tax - immediately deposited the entire amount of tax with interest even before the case is adjudicated – delay occurred because appellant was under the impression that tax is to be paid when the amount is received from the recipient of the services - bona fide belief of the appellants - So, the imposition of penalty is not warranted
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