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2018 (4) TMI 604 - AT - Service TaxPenalty - service tax collected but was not paid - demand with interest paid before issuance of SCN - Section 73 (3) of FA - Held that: - once the service tax amount has been paid alongwith the interest, no penalty should have been imposed upon the Appellant in terms of Section 73 (3) of the Finance Act - penalties set aside - appeal allowed - decided in favor of appellant.
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