2005 (5) TMI 5

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.... penalty is imposable for non-depositing the service tax and for not filing the returns. 2.When the matter was called, no one was present on behalf of the appellants. I, therefore, heard Shri Vipin Verma, learned Departmental Representative and perused the records. The Department has imposed a penalty as the appellants did not pay the service tax on the gross amount of freight paid by them for ....