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2009 (7) TMI 479 - CESTAT, NEW DELHIService Tax paid before issuing Show Cause Notice – Penalty – The Appellants are authorized dealer of Mauruti Udhyog Ltd. they were receiving commission from M/s Maruti Udhog Ltd. for arranging loan to the customers. The Appellant deposited Service Tax of Rs. 5,02,443/- along with interest of Rs. 63,735/- before issuing the SCN In this case Tri-(Del.)-held that the appellants are not contesting the payment of tax along with interest, which they have already deposited long before issue of show cause notice. In view of that, penalties are not sustainable. Accordingly, penalties are set aside. The appeal is allowed with consequential relief.
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