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2007 (11) TMI 274 - CESTAT AHMEDABADAppellant was engaged in the business of clearing and forwarding, came to know that tax is payable only after visit by the officers in July, 2004 - they have paid the duty on 22-7-04 and the interest involved - appellant is a small scale service provider and was new to the profession - Commissioner has sustained the penalty on the ground there was a delay of 1098 days (more than three years) in paying service tax which on the facts of the case is incorrect – penalty waived
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