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2014 (1) TMI 827 - AT - Service TaxDelay in payment of service tax - Industrial and Commercial Construction Service - Penalty u/s 76 - Suppression of facts - Held that:- Tax was paid before the issue of the Show Cause Notice. There is no suppression of fact alleged against the appellant and the duty along with interest has been paid before the issue of Show Cause Notice. Therefore, provisions of Section 73(3) is applicable in this case and there was no case for issue of Show Cause Notice and imposition of penalty - Decided in favour of assessee.
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