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2022 (9) TMI 6 - AT - Service TaxLevy of penalty - Business Auxiliary Service - amount has been received by the Appellant as commission from Amway and Britt. - service tax along with interest paid before issuance of Show Cause Notice - HELD THAT:- The proceedings should have been concluded before issuance of the Show Cause Notice. The penalties are set aside - the Service Tax as confirmed in the Adjudication order not interfered with - appeal allowed - decided in favor of appellant.
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