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2023 (9) TMI 1011 - AT - Service TaxLevy of penalty - benefit of closure under section 73(3) of Finance Act - differential service tax along with interest paid before issuance of SCN - HELD THAT:- In the facts and circumstances of this case appellant had rightly deposited the tax, as clarified by Board Circular dated 17/09/2004 - further the appellant was a registered assessee, and have regularly deposited the admitted taxes and have filed periodical returns. It is further evident that the whole case is due to interpretational issue (change of opinion) on the part of the Revenue - it is further found in the facts and circumstances of this case, that the benefit of closure under section 73(3) has been wrongly denied to the appellant assessee, and no show-cause notice was required to be issued. The appellant is entitled to benefit of closure under Section 73(3) the Act - Appeal allowed.
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