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2009 (7) TMI 134 - AT - Service TaxDelay is payment of service tax – appellants submits that penalty is not imposable on the appellants in view of the fact that the service tax with interest had been paid by them and therefore in terms of Section 73(3) read with the proviso, the show cause notice itself was without authority of law and is unsustainable.- held that - once the appellants had paid the service tax and the interest thereon in full and also paid the differential amount of ₹ 215/- as soon as it was pointed out, there was no need to issue show cause notice. If show cause notice cannot be issued for recovery of service tax or interest, the question of issue of show cause notice for penalty for failure to pay service tax does not arise. Therefore, in this case penalty under Section 76 is not imposable.
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