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2008 (10) TMI 144 - AT - Service TaxAppellants had discharged the service tax liability along with interest before receipt of letter from department on waiver of Show Cause Notice - Commissioner (Appeals) is not justified in holding that provisions of Section 73(3) are not applicable – therefore he is not justified in upholding the OIO imposing penalties on appellant - it is very clear that the provisions of Section 73(3) would be squarely applicable and the Revenue ought not to have proceeded against the appellants by way of issue of show cause notice
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