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2009 (3) TMI 134 - CESTAT, BANGALOREMaintenance & Repair Services, Commissioning and Installation Services and Testing, Inspection and Certificate Services – Service Tax came into effect from 1.7.2003 – assessee took registration and paid service tax from February 2005 – service tax demanded along with interest and penalty – held that - that the appellants did not respond to the various letters written by the authorities as regards the past transactions - We find that there is a categorical finding by the Adjudicating Authority that it took seven months for the appellant to declare their past liabilities. If it is the contention of the appellant that they were under bona fide impression, they should have declared their past transactions i.e., prior to obtaining the service tax registration to the authorities as soon as they received the first letter from the lower authorities – demand of service tax with interest and penalty upheld.
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