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    <title>2006 (12) TMI 532 - CESTAT NEW DELHI</title>
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    <description>The appeal was successful as the penalty imposed on the Air Travel Agent for default in paying service tax between May 2003 and September 2003 was deemed unjustified. The appellant, a Public Sector Undertaking, had promptly paid the differential amount upon receiving notice of the error in service tax payment due to being unaware of the increased rates. The appellant&#039;s status and genuine error were considered, leading to the setting aside of the penalty and allowing the appeal with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=189230</link>
      <description>The appeal was successful as the penalty imposed on the Air Travel Agent for default in paying service tax between May 2003 and September 2003 was deemed unjustified. The appellant, a Public Sector Undertaking, had promptly paid the differential amount upon receiving notice of the error in service tax payment due to being unaware of the increased rates. The appellant&#039;s status and genuine error were considered, leading to the setting aside of the penalty and allowing the appeal with consequential relief.</description>
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