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2010 (8) TMI 79 - CESTAT, MUMBAIPenalty - The appellant had been called upon to pay the adjudged dues as 'programme producer'. It was registered in the said category and collected service tax in the same category from its customers as evidence by the invoice available on records, but it did not remit said amount to exchequer. Thus the service tax and penalty demanded. Held - assesese made the payment with interest. In terms of letter and spirit of provisions of section 73, to pre-deposit 25% of minimum penalty u/s 78 was to be directed.
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