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2010 (2) TMI 340 - CESTAT, MUMBAIStay-Penalty- The appellant had provided outdoor catering service to their clients, viz. The National Institute of Bank Management (NIBM) but did not pay service tax in respect of the catering charges received from NIBM. They were not even registered with the department as outdoor caterers. Held that- conduct of appellant not indicating bonafide belief. Prima facie good cause not made out for penalty waiver under section 80. pre-deposit of Rs. 2 lakhs directed.
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