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2014 (7) TMI 824 - AT - Service TaxLevy of penalty - benefit of reduced penalty u/s 78 whereas service tax was deposited without interest before issue of SCN - Held that:- no reason to reduce the same as the appellant has failed to deposit the interest amount along with service tax before the issue of show-cause notice or within the time-limit prescribed under the Act. In such a case, no infirmity in the order of the Commissioner (Appeals) - Decided against assessee.
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