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2017 (6) TMI 1027 - AT - Service TaxLiability of interest - delayed payment of service tax - Held that: - there is delay in payment of service tax of ₹ 1,18,59,571/- - adjudicating authority must reconsider the issue of non imposition of penalty and interest commensurate to the amount of service tax of ₹ 99,00,373/- - appeal allowed by way of remand.
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