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2021 (2) TMI 1225 - HC - Service TaxLevy of penalty - appropriation of amount paid by the petitioner during the course of investigation towards the tax liability - benefit of waiver from payment of Parenti under section 73 (3) of the Finance Act, 1994 - HELD THAT:- Though no counter has been filed, this writ petition is liable to be dismissed. The petitioner has been issued with the impugned show cause notice only. It is for the petitioner to file reply to the same and participate in the adjudication process under the Finance Act, 1994. No comments made on the merits of the case - petition disposed off.
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