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2016 (7) TMI 303 - AT - Service TaxLevy of penalty - Non payment of service tax at the time of filing of the ST-3 returns - The amount was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. - Held that:- the entire service tax and interest has been discharged by the appellant assesse before issuance of Show cause notice. - Levy of penalty waived invoking the provisions of Section 80 - Decided in favor of assessee.
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