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    <title>2006 (7) TMI 694 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the imposition of penalty and interest for non-transfer of Service Tax amounts. It was established that the delay was due to accounting problems, not the fault of the appellants, who followed rules for tax deposit. The decision was based on a previous judgment in the appellants&#039; favor, concluding there was no delay in depositing the tax as per rules. The appeal was allowed, providing consequential relief, if any.</description>
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      <link>https://www.taxtmi.com/caselaws?id=189645</link>
      <description>The Tribunal ruled in favor of the appellants, setting aside the imposition of penalty and interest for non-transfer of Service Tax amounts. It was established that the delay was due to accounting problems, not the fault of the appellants, who followed rules for tax deposit. The decision was based on a previous judgment in the appellants&#039; favor, concluding there was no delay in depositing the tax as per rules. The appeal was allowed, providing consequential relief, if any.</description>
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