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2018 (7) TMI 2190 - AT - Service TaxLevy of Penalty - delayed payment of service tax but the tax alongwith interest was paid before issuance of SCN - Applicability of Section 73(3) and Section 73(4) of Finance Act - HELD THAT:- The SCN was issued for levy of service tax under Head of “Business Auxiliary Service” along with interest and penalty. Since the entire service tax as well as interest was paid before issuance of the show-cause notice, the provision of Section 73(3) would be squarely applicable and hence, penalty was set aside. It was further held by the adjudicating authority that since the assessee was under a bonafide belief regarding taxability, the question of invocation of Section 73(4) of the Act, does not arise. There are no infirmity in the impugned order and the same is sustained - appeal dismissed - decided against Revenue.
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