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2017 (2) TMI 153 - AT - Service TaxClosure of proceedings u/s 73(3) of the FA, 1994 - imposition of penalty u/s 77 and 78 - the amount of Service Tax liability under the reverse charge mechanism along with interest, on being pointed out by the audit party, has been paid by the appellants - whether the provisions of Section 73(3) would directly apply the case in hand? Held that: - The provisions of Section 73(3) are very clear, provides for non-issue of show-cause notice if Service Tax liability along with interest is discharged by the assessee on being pointed out by the Officer - Revenue authorities have misdirected themselves by wrongly issuing notice and not following the provisions of Section 73(3) in this case. Reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Versus M/s ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD [2011 (9) TMI 114 - KARNATAKA HIGH COURT]. Penalty set aside - appeal allowed - decided in favor of assessee.
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