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2011 (9) TMI 830 - CESTAT, CHENNAIBelated payment of service tax – penal action on the ground of failure to pay tax within due dates specified under Section 68 of the Finance Act – Held that:- penalty for failure to pay tax in time does not arise when the service tax has been paid together with interest after a delay, and that show cause notice under Section 73 of the Finance Act, 1994, cannot be issued for imposition of penalty in such a situation, in the light of Tribunal's order in Santhi Casting Works (2008 - TMI - 33121 - CESTAT CHENNAI - Service Tax). Penalty set aside and appeal allowed
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