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2019 (6) TMI 20 - AT - Service TaxImposition of penalty - Delayed payment of service tax with interest - liability was paid voluntarily though belatedly - no suppression of facts - Section 73 (3) of the Finance Act, 1994 - HELD THAT:- The only and the obvious conclusion is that in the first place, the SCN itself was unnecessary and duty and interest having paid voluntarily, the Revenue cannot allege suppression or fraud and therefore, the penalty cannot be sustained for which reason the impugned order is set aside - penalty set aside - appeal allowed - decided in favor of appellant.
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