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2008 (4) TMI 294 - CESTAT, BANGALORETravel Agent – non inclusion of high value tickets for purposes of service tax - bona fide belief that he had to pay Service Tax only from 2004 onwards - period involved in dispute is 2002-03 and 2003-04 - As the entire amount of service tax has been paid partly before the SCN and partly before the adjudication order, imposition of heavy penalties is not warranted - in terms of section 75 of the Finance Act, interest on delayed payment is mandatory so appellant should pay the interest
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