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    <title>2009 (9) TMI 389 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled that there was no valid reason for the continued non-payment of service tax by the respondent after the High Court&#039;s decision, leading to the imposition of a modified penalty of Rs. 100 per day from 6-10-2005 until the payment date. The waiver of penalty under section 80 was not applicable due to the lack of reasonable cause for the delay in payment, distinguishing this case from previous judgments cited by the respondent.</description>
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      <description>The Tribunal ruled that there was no valid reason for the continued non-payment of service tax by the respondent after the High Court&#039;s decision, leading to the imposition of a modified penalty of Rs. 100 per day from 6-10-2005 until the payment date. The waiver of penalty under section 80 was not applicable due to the lack of reasonable cause for the delay in payment, distinguishing this case from previous judgments cited by the respondent.</description>
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