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2010 (7) TMI 414 - AT - Service TaxRecovery of service tax – Assessee was providing service packing service and transport of goods by road service – It failed to register itself and to pay service tax – Adjudicating authority imposed penalties under section 76, 77 and 78 – Assessee paid service tax along with interest before issuance of SCN – Provision of section 73(3) brought into play and penalty, set aside
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