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    <title>2004 (7) TMI 658 - CESTAT KOLKATA</title>
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    <description>Service tax short payment was not excused by the appellant&#039;s claim that returns were filed on time and assessment delay caused the deficiency. The record showed the tax paid was grossly inadequate, and the lower appellate authority had addressed the points raised. The plea that the legal position was unclear was rejected, and ignorance of law was held not to justify delayed payment of tax. On that basis, the challenge to the service tax demand and penalty was found unsustainable and dismissed.</description>
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    <pubDate>Mon, 05 Jul 2004 00:00:00 +0530</pubDate>
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      <title>2004 (7) TMI 658 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=184370</link>
      <description>Service tax short payment was not excused by the appellant&#039;s claim that returns were filed on time and assessment delay caused the deficiency. The record showed the tax paid was grossly inadequate, and the lower appellate authority had addressed the points raised. The plea that the legal position was unclear was rejected, and ignorance of law was held not to justify delayed payment of tax. On that basis, the challenge to the service tax demand and penalty was found unsustainable and dismissed.</description>
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      <pubDate>Mon, 05 Jul 2004 00:00:00 +0530</pubDate>
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