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2017 (5) TMI 761 - AT - Service TaxPenalty - failure to discharge tax liability in time - works contract service - Held that: - there is no dispute as to the fact that the appellant has discharged the entire service tax liability with interest, prior to the issuance of the SCN, which calls for non-issuance of the SCNe by the department as per the provisions of Section 73(3) of FA, 1994 - penalties set aside - appeal allowed - decided in favor of assessee.
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