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2017 (12) TMI 962 - AT - Service TaxPenalty u/s 78 - Business Auxiliary Services - service tax with interest paid before issuance of SCN - Held that: - appellant in this case paid the service tax along with interest before the issue of SCN - also there was a confusion regarding the taxability of the amount received by the appellant from the banks and the non-banking financial companies - penalty dropped - appeal allowed - decided in favor of appellant.
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