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2010 (7) TMI 317 - CESTAT, AHMEDABADManpower recruitment service - demand of service tax with interest - C.A. submits that as per the provisions of Section 73(3) of Finance Act, 1994, when the assessee has paid the service tax with interest before issue of show cause notice - Held that: - assessee is clearly covered by the provisions of Section 73(3) was of Finance Act, 1994 - applying the provisions of Section 80 of Finance Act, 1994 - the appeal filed by the appellants is allowed by setting aside the penalty under Section 76 of Finance Act, 1994
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