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2018 (5) TMI 1462 - AT - Service TaxPenalty - the appellant had paid the service tax along with interest prior to the issuance of the show-cause notice - Section 73(3) of the Finance Act, 1994 - Held that: - the case of the appellant is squarely covered by Section 73(3) of the Finance Act because after the payment of service tax along with interest before issuance of show-cause notice, he informed the authorities for not issuing the show-cause notice - penalty not warranted - appeal allowed - decided in favor of appellant.
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