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2017 (5) TMI 1090 - AT - Service TaxPenalty - Commission without extending cum tax price - reverse charge mechanism - Held that: - Once the amount which has been ascertained and informed by the departmental officer to an assessee and paid by the assessee before issuance of SCN, the provision of Section 73(3) of FA, 1994 gets attracted in situation like this - Provision of Section 73(3) categorically mandates that no SCN be issued to any assessee under sub section (1) in respect of amount so paid - penalty set aside - appeal allowed - decided in favor of appellant.
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