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2015 (9) TMI 477 - AT - Service TaxLevy of penalty - service tax and interest were paid before issue of show cause notice - scope of section 73(3) - Held that:- it is seen that the matter is no more res-integra. The Division Bench of the Karnataka High Court in the case of CCE & ST, LTU, Bangalore vs. Adecco Flexione Workforce Solutions Limited [2011 (9) TMI 114 - KARNATAKA HIGH COURT], had held that assessee is not liable to pay any penalty under such circumstances - Levy of penalty u/s 78 set aside. - Decided in favor of assessee.
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