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2013 (11) TMI 1408 - CESTAT CHENNAIRectification of mistake - Suppression of Service tax - Assessee contends that there was no allegation for suppression of service tax - Benefit u/s 73(3) - Whether interest paid can invoke penalty imposed - Held that:- for availing the benefit of Section 73(3) what is required is payment of disputed service tax amount before issue of show-cause notice. Explanation (1) is to the effect that interest will be payable. There is no provision that interest should be paid before issue of the show-cause notice as it was there in Section 73(1a) of the Act which stood at the relevant time - Section 73(3) clearly provides that notice shall not be issued in respect of amount so paid implying that if any short-fall is noticed, notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - Therefore, order passed by the Tribunal needs correction - So the Show Cause Notice issued and penalty levied are not maintainable in law - Rectification allowed.
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