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2009 (3) TMI 192 - CESTAT, BANGALOREDefault in payment of tax - services rendered by the appellants viz., “Maintenance and Repair Services; Commissioning and Installation services; and Testing and Inspection Certificate Services” are not disputed by the appellants. The appellants have obtained the registration in February 2005. The said services came under Service Tax net from 1-7-2003. We find that the information regarding the past transaction i.e., prior to the taking of the registration, was not furnished by the appellants to the authorities - contention of the appellant that they were under bona fide impression, not accepted - Imposition of interest and penalty is justified
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