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2012 (8) TMI 749 - HC - Service TaxPenalty under Sec. 76 of the Act – Held that:- Assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act - after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-section (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings for recovery of penalty under Sec. 76 of the Act.
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