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2013 (7) TMI 429 - AT - Service TaxPenalty u/s 77, 78 - Petitioner failed to remit service tax within stipulated period but remitted the service tax along with corollary interest during audit by revenue and before show cause notice - Petitioner claimed immunity under Section 73 (3) - Held that:- in the absence of any circumstances justifying exclusion of this provision and invocation of provisions of Section 73 (4) of the Act, there being no such circumstances adverted to in the adjudication or the appellate order, initiation of proceedings for imposition of penalties is unwarranted - Proceedings for penalty quashed.
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