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2010 (11) TMI 289 - AT - Service TaxPenalty imposed u/s 76 - Appellant paid the service tax with interest and the department was informed of the same (during the ST-3 return), the provisions of Section 73(3) of Finance Act is applicable - The appellant’s reliance on the decisions of this Tribunal in the case of M/s. U.B. Engineering Ltd. v. CCE, Rajkot vide , in cases like this no show cause notice need to be issued - Penalty under Section 76 cannot be sustained and accordingly appeal is allowed by way of setting aside the penalty imposed under Section 76 of Finance Act, 1994.
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