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2010 (2) TMI 380 - CESTAT, BANGALOREPenalty- Authorized Service Station service rendered and service tax not paid. Service tax with interest paid when failure detected but before issue of show Cause Notice. Held that- findings in the adjudicating order that failure to pay tax due to ignorance of law on liability and not due to intention to evade. Thus penalty not imposable once service tax paid with interest.
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