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2017 (5) TMI 766 - CESTAT BANGALOREPenalty - Services rendered from abroad - payment of tax on being pointed out - Held that: - In the case of Adecco Flexione [2011 (9) TMI 114 - KARNATAKA HIGH COURT], the Karnataka High Court has held that once the duty along with interest is paid before issue of SCN, in that case, SCN shall not be issued - in this case, the appellant had paid more service tax than it was required and he had a bona fide belief that he is not liable to pay service tax on Business Auxiliary Service and Goods Transport Agency and paid the same on being pointed out by the Department - penalty set aside - appeal allowed - decided in favor of appellant.
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