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2013 (11) TMI 643 - CESTAT AHMEDABADPenalty for non remittance of service tax in time - Construction related services provided to M/s. Reliance Industries Limited - Failure pointed out in audit report - Held that:- when service tax and interest is remitted even before issue of a show cause notice, provisions of Section 73 (3) disable initiation of proceedings for recovery of penalty; except where circumstances justify invocation of the provisions of Section 73(4) of the Act - Therefore, adjudication order as confirmed by the appellate order, insofar as imposition of penalty on the appellant for belated payment of service tax, which was remitted to the credit of Revenue along with corollary interest even prior to issuance of show cause notice, is unsustainable - Following decision of Commissioner of Service Tax Bangalore vs. Master Kleen [2011 (9) TMI 788 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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