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2008 (2) TMI 115 - CESTAT BANGALOREAppellants had certain doubts regarding their liability to service tax- further seen that appellant hadn’t collected tax from the client - Original Authority himself didn’t impose any penalty u/s 78 – considering the facts & circumstances of the case, we set aside the penalties imposed u/s 76 & 77 - appellant is liable to pay interest on the delayed payment, as the various decisions cited by the appellant relate to Central Excise & are not applicable to delayed payment of Service Tax
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