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2017 (9) TMI 235 - AT - Service TaxValidity of SCN - the appellants have paid the service tax along with interest before issuance of the SCN - Section 73 (3) of the Finance Act, 1994 - Held that: - The amount of payment for which provision was made though not transacted actually also became liable for payment on service tax. The appellant appears to have followed the old provision inadvertently. This is not a case whether the appellant was not inclined to pay the service tax at all in respect of the amount payable to the foreign service provider for which the provision was made in the books of accounts, the appellant was otherwise making payment of service tax on the actual payment made to foreign service provider. Therefore, there was no intention to evade payment of service tax. When the suppression of fact is not established under sub-section (4) of Section 73 will not get attracted - it can be seen that there was a clear intention of the appellant to opt for the provision of Section 73 (3) of the Finance Act, 1994 - The appellant paid the service tax along with interest and submitted the above letter much before the issuance of the show-cause notice - SCN not valid - appeal allowed - decided in favor of appellant.
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