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2017 (4) TMI 856 - AT - Service TaxImposition of penalties u/s 76, 77 and 78 of the FA, 1994 - payments made to the overseas parties - Held that: - the appellant have discharged the service tax liability along with interest thereof for the period 18/04/2006 onwards on the amounts paid by them to the overseas service providers as provided u/s 66A of the FA, 1994 - the entire service tax along with interest thereof has already been paid by the appellant on being pointed out. Since the appellant has already paid the entire tax liability along with interest before issuance of show cause notice, we find that the ratio of the decision of the Hon’ble High Court of Karnataka in the case of Commissioner V. Manipal County [2011 (9) TMI 1094 - KARNATAKA HIGH COURT] will apply where it was held that provisions of Section 73(3) of the FA, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest thereof on being pointed out by the authorities before the issuance of the SCN, and there is no necessity to issue SCN for penalties - penalties set aside - appeal allowed - decided in favor of assessee.
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