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2019 (6) TMI 1511 - CESTAT KOLKATAValidity of issuance of SCN - entire amount of service tax along with applicable interest was deposited before issuance of SCN - Reverse charge mechanism - Business Auxiliary Service - software service and patent related expenses - legal charges - period 2013-14 and 2014-15 - HELD THAT:- The present issue involved in this appeal is no more res-integra in view of the decision of the Tribunal in the case of M/S BHORUKA ALUMINIUM LIMITED. VERSUS THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, MYSORE [2016 (11) TMI 1292 - CESTAT BANGALORE] where it was held that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show cause notice, then in that case, show cause notice shall not be issued. There is no requirement to issue SCN - Appeal allowed - decided in favor of appellant.
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