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2013 (6) TMI 80 - CESTAT AHMEDABADPenalty - payment of service tax before issuance of show cause notice (SCN) - section 73(3) - held that:- Show cause notice was issued to the appellant on 13.03.09 which is undisputed. Since the appellants only claim before the Tribunal is that he has paid the amount of service tax liability, interest thereof before the issuance of show cause notice, he should get the benefit of Section 73(3), does not stand the test of the law, as it is evident that he has paid the amount only after the issuance of show cause notice. - penalty confirmed - decided against the assessee.
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