2007 (12) TMI 141

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....th interest was paid by the appellants, who were found to have been providing services of maintenance and repair. The appellants challenged the impugned order on the ground that, they were not to pay penalty due to instant payment of tax together with interest. 2. I have heard the learned JCDR for the respondent and perused the record.  None is present for the appellants in spite of notice....