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    <title>2009 (3) TMI 192 - CESTAT, BANGALORE</title>
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    <description>Penalty under the service tax law was sustained where taxable services had been rendered from the relevant date, registration was taken belatedly, and past transactions were not disclosed until pursued by the department. Payment of tax and interest during adjudication, after departmental detection and in stages rather than voluntarily and completely before the show cause notice, was held insufficient to establish bona fide belief or reasonable cause. The assessee therefore could not avoid penal consequences, and interest remained payable on the delayed compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35529</link>
      <description>Penalty under the service tax law was sustained where taxable services had been rendered from the relevant date, registration was taken belatedly, and past transactions were not disclosed until pursued by the department. Payment of tax and interest during adjudication, after departmental detection and in stages rather than voluntarily and completely before the show cause notice, was held insufficient to establish bona fide belief or reasonable cause. The assessee therefore could not avoid penal consequences, and interest remained payable on the delayed compliance.</description>
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