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    <title>2006 (2) TMI 20 - CESTAT BANGALORE</title>
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    <description>The Tribunal confirmed the levy of interest for delayed payment of Service Tax but set aside penalties imposed by the Commissioner, following Apex Court rulings. Emphasizing the finality of higher court decisions, penalties were not upheld when duty was paid before the show cause notice. The Tribunal highlighted the importance of judicial discipline in adhering to binding judgments, overturning the Commissioner&#039;s orders for interest and penalties. All appeals were allowed, and the impugned orders were set aside to ensure compliance with the law and established legal principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=456</link>
      <description>The Tribunal confirmed the levy of interest for delayed payment of Service Tax but set aside penalties imposed by the Commissioner, following Apex Court rulings. Emphasizing the finality of higher court decisions, penalties were not upheld when duty was paid before the show cause notice. The Tribunal highlighted the importance of judicial discipline in adhering to binding judgments, overturning the Commissioner&#039;s orders for interest and penalties. All appeals were allowed, and the impugned orders were set aside to ensure compliance with the law and established legal principles.</description>
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      <pubDate>Wed, 15 Feb 2006 00:00:00 +0530</pubDate>
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