2010 (2) TMI 507

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....pearing for the appellants states that they have provided the impugned service to M/s. ICICI Bank Ltd. for recovery of loans from the customers of the said bank. The levy of 'Business Auxiliary Service' which covers such activities was introduced in July, 2003 for the first time. The learned advocate states that there was a confusion regarding applicability of the new levy to the appellants and he....

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....rest amount have been paid by the appellants before the adjudication order was passed and 25 per cent of the penalty amount has been paid later on.   3. After hearing both sides and taking into account the facts and circumstances of the case and also keeping in view that the delay in payment occurred in the period immediately after imposition of the new levy, I am of the view that the appell....