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2021 (6) TMI 546 - AT - Service TaxLevy of penalty - delayed payment of service tax - tax was deposited on being pointed out - Section 73 of FA - HELD THAT:- The very SCN was issued in the year 2014 for which the compliance was already made by the appellant in 2011 by way of payment of tax and interest soon after the short payment was detected. The only allegation in the SCN is that the appellant-assessee has not deposited service tax on their own ascertainment. When the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section 73(3). Merely because the tax amount has been deposited on the basis of ascertainment by the Department, the assessee cannot be deprived of the benefit of aforesaid provisions, more so in view of the fact that no evidence has been adduced in the SCN that there was a deliberate short payment. Penalty is required to be set aside - appeal allowed - decided in favor of appellant.
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