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2017 (5) TMI 1085 - AT - Service TaxPenalty - Construction of residential complex - entire service tax liability and the interest is paid before the issuance of SCN - applicability of provisions of Section 73(3) of the FA, 1998 - Held that: - There is nothing on record to indicate that appellant was aware of the liability to pay service tax and were not discharged willfully - there is no dispute as to the fact that the appellant has discharged the service tax liability and the interest thereof before the issuance of SCN - Identical issue came up before the Hon'ble High Court of Karnaraka in the case of CCE & ST., LTU, Bangalore v. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT], where it was held that after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under Sub-Sec.(1) in respect of the amount so paid - provisions of Section 73(3) of the FA, 1994 would apply and the revenue authorities should not have issued any SCN to the appellant for the demand of imposition of penalties - demand of tax with interest upheld - appeal allowed - decided partly in favor of appellant.
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