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2010 (7) TMI 203 - CESTAT, AHMEDABADStay – Rent a cab service - appellants were providing services and are not paying Service tax was found after search of premises of the appellant was conducted in the year 2005. It was also found during the search that appellants had collected Service tax from their customers but did not deposit the same. Further, before issue of show cause notice Service tax amount was deposited. Interest not deposited even after five years from search. Held that – penalty imposable.
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