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2019 (9) TMI 1187 - CESTAT MUMBAIWhether the Appellant is liable to pay interest under Section 75 of the Finance Act, 1994? - The Appellant prior to the issue of show cause notice, on being pointed by the audit, did not dispute and paid the service tax. HELD THAT:- No case of mis-conduct is made out against the Appellant and as such the SCN invoking the extended of limitation is not maintainable - the demand of interest under section 75 of Finance Act, 1994 and also the penalty set aside. Appeal allowed - decided in favor of appellant.
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