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2013 (12) TMI 616 - CESTAT AHMEDABADWaiver of pre deposit - Penalty u/s 76 & 77 - Demand of service tax - Erection, commissioning and business auxiliary services - Held that:- penalty has been imposed u/s 76 & 77 of the Finance Act, 1994. Circular issued by the Board support the view that if service tax and interest are paid before issuance of show-cause notice, no proceedings are required to be initiated. This is supported by provisions under Section 73 of the Finance Act, 1994 also. Therefore, penalty under Section 76 cannot be sustained and accordingly is set aside - Decided in favour of assessee.
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