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2007 (12) TMI 162 - CESTAT, NEW DELHIDelay in payment of tax & filing of return - commercial or industrial construction - Service tax was newly introduced on this service - appellant voluntarily obtained registration and deposited the tax along with interest before issue of SCN - no suppression of fact with intent to evade payment of tax - held that Section 78 cannot be invoked for imposing penalty – penalty u/s76 and 77 is upheld – appeal partly allowed
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