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2008 (9) TMI 136 - CESTAT, NEW DELHIReal Estate Agent – Sub-section (1A) of Section 73 inserted by Finance Act, 2006 w.e.f. 18.4.06 - new provisions of Section 73(1A) is in existence at the time of issuance of SCN (21.4.06)- So, Section 73(1A) is applicable - in terms of Section 73(1A) where such person has paid the service tax in full together with interest and penalty of 25% of the tax within 30 days of the receipt of the notice, the proceedings shall be deemed to be concluded – penalties u/s 76 and 77 are not sustainable
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