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    <title>2005 (12) TMI 605 - CESTAT NEW DELHI</title>
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    <description>The appeal was filed against the penalty imposed for late filing of service tax returns. The appellants, petty tour operators, claimed ignorance of the filing requirement due to an exemption from service tax for tour operators. The Revenue argued the delay was due to late tax collection. The Member (T) acknowledged the delay, attributing it to ignorance among assesses. The penalty was reduced to Rs. 2,000 from Rs. 100 per day.</description>
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      <title>2005 (12) TMI 605 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=307028</link>
      <description>The appeal was filed against the penalty imposed for late filing of service tax returns. The appellants, petty tour operators, claimed ignorance of the filing requirement due to an exemption from service tax for tour operators. The Revenue argued the delay was due to late tax collection. The Member (T) acknowledged the delay, attributing it to ignorance among assesses. The penalty was reduced to Rs. 2,000 from Rs. 100 per day.</description>
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      <pubDate>Mon, 05 Dec 2005 00:00:00 +0530</pubDate>
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