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2008 (3) TMI 47 - AT - Service TaxIf the assessee cleared the Service Tax due along with interest on his own and even on the insistence of the departmental authority, then no penalty proceedings can be taken against them - Section 73(3) read with CBEC circular dated 3-10-2007 - In other words, all the proceedings against the appellants will be deemed to have been concluded on clearance of Service Tax along with Interest
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