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    <title>2008 (11) TMI 103 - CESTAT, NEW DELHI</title>
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    <description>Penalties under sections 76 and 77 of the service tax law were sustained where the service provider had obtained registration but failed to pay service tax by the due date, later paid the tax with interest, and also filed ST-3 returns belatedly without explanation for either default. On those facts, the Tribunal found no infirmity in the concurrent findings upholding the penalties, and the challenge failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32633</link>
      <description>Penalties under sections 76 and 77 of the service tax law were sustained where the service provider had obtained registration but failed to pay service tax by the due date, later paid the tax with interest, and also filed ST-3 returns belatedly without explanation for either default. On those facts, the Tribunal found no infirmity in the concurrent findings upholding the penalties, and the challenge failed.</description>
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