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2014 (6) TMI 389 - AT - Service TaxPenalty - Commissioner set aside penalty u/s 80 - Held that:- lower appellate authority has taken note of the fact that the appellants have paid the tax along with interest before issue of show cause notice and he has invoked the provisions of Section 73(3) of the Act which permits no further action to be taken once the assessees paid the tax with interest before issue of show cause notice - no infirmity in the impugned order passed by the lower appellate authority - Decided against Revenue.
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