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2009 (9) TMI 258 - AT - Service TaxConsulting Engineer and Erection and commissioning services- Penalty-Held that- the appellant was not aware under which head he has to deposit that service tax amount and after confirmation from the department, he deposited the service tax amount and on pointing out by the department he has to pay the interest also on that amount, he paid the interest also. The appellant was under the bona fide belief, did not deposit the service tax in time. Thus there is no merit in the impugned order and the same is set aside, the appeal is allowed with consequential relief.
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