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2017 (4) TMI 160 - HC - Service TaxPenalty u/s 73 of the Act - invocation of section 80 - contract of construction works - Held that: - The Tribunal rightly held that if the service tax liability and the interest thereon is discharged on the direction of the Central Excise officers, there was no need to issue a SCN - In the circumstances of the case, we do not find any reason to interfere with the order of the Tribunal in which the Tribunal has exercised the discretion in favour of the respondent by invoking the provisions of Section 80 of the Act - appeal dismissed - decided against Revenue.
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