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2018 (4) TMI 603 - AT - Service TaxPenalty - payment of service tax with interest on a later date - Accommodation Services - Held that: - no instance has been pointed out in the show cause notice that the short payment and non payment of service tax was due to any malafide intention of the Appellant - the service tax was paid by Nov’ 2011 whereas the SCN was issued in Oct’ 2012. Since the Appellant had deposited the tax, they were eligible for the benefit u/s 73 (3) - penalty set aside - appeal allowed - decided in favor of appellant.
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