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2016 (11) TMI 585 - AT - Service TaxLevy of penalty - bonafide belief - nonpayment of service tax on due date - Held that: - As per the section 73(3), if the service tax either ascertained by the assessee or by the departmental officer and the same is paid alongwith interest, no show cause notice is required to be issued. I find that from the fact and the action of the appellant the case is clearly covers under Section 73(3). I have gone through judgments relied upon by both sides. Since the fact for imposition of penalty under Section 78 or to deal the case under provisions of Section 73(3) facts of individual case has to be ascertained therefore fact of each judgments varies from the fact of the present case, hence in my view as per facts of the present case these judgments are not applicable. As per my above discussion, I find that appellant’s case is covered by provision of Section 73(3) and also under Section 80 of the Finance Act, accordingly penalty is set aside, service tax along with interest admittedly paid by the appellant is maintained. Appeal is allowed in the above terms
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