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2014 (8) TMI 410 - CESTAT AHMEDABADLevy of penalty where service tax and interest before issuance of SCN - Management, maintenance or repair services - Held that:- A combined reading of paragraphs of Master Circular No. 97/8/2007-S.T., dated 23-8-2007 would show that even Board has no such intention that Show Cause Notice should be served to the assessee, who pays the Service Tax and interest before service of notice - penalty imposed on the appellant cannot be sustained and is required to be set aside - Decided in favour of assessee.
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