2009 (4) TMI 125

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..... road, committed before 31.12.2005, the consequences should be limited to recovery of tax with interest payable thereon and no penalty should be imposed on such defaulters unless the default is due to deliberate fraud, collusion, suppression of facts, or willful mis-statement or contravention of the provisions of service tax with intent to evade payment of the same. – Penalties set aside - ST/52- .....

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..... her with interest, the tax amount and interest stand paid. The only grievance of the appellants is regarding imposition of penalties. They rely upon Board's Circular Letter F.No. 341/18/2004-TRU (Pt.) dated 17.12.2004 [reported in 2004 (65) RLT M101] which clarifies that in case of omission of payment of service tax or procedural lapses by persons liable to pay service tax on goods transport by ro .....

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