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2012 (8) TMI 74 - CESTAT, AHMEDABADPenalty - payment of entire amount of service tax liability and interest thereof before the issuance of show cause notice – Held that:- Provisions of the section 73(1A) of the Finance Act, 1994 will apply in full force in this case, as there is payment of entire amount of service tax liability and interest thereof before the issuance of show cause notice - penalties under Sections 76 and 78 in excess of the 25% of the amount of penalty paid by the appellant set aside
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