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2017 (2) TMI 676 - AT - Service TaxImposition of penalties u/s 77 and 78 - sponsorship services - there was delays in depositing the taxes which were subsequently deposited along with deposition of interest - Held that: - as per sub section 73 of Section 3 the FA, 1994 in case of non-levy or short levy of service tax, if the same is paid either by the appellants themselves or as ascertained by the central excise officers before the service and notice to him, no notice is required to be served - CBEC vide its letter no. 137/167/2006-CX-4 dated 03.10.2007 has clarified that if tax and interest is paid before SCN, all proceedings (which includes proceedings under Section 78 & 77 of the Act) under the Act are concluded - penalties set aside - appeal allowed - decided in favor of appellant.
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