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2019 (3) TMI 1507 - CESTAT CHENNAIPenalty - service tax with interest paid on being pointed out - sub-section (3) of section 73 of FA - rent-a-cab service - bonafide belief - Held that:- The appellant has discharged the service tax along with interest before issuance of the show cause notice - As per sub-section (3) of section 73, when service tax along with interest is paid up by the assessee, on being pointed out by the officers, no penalties are to be imposed - penalty set aside - appeal allowed - decided in favor of appellant.
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