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2010 (4) TMI 177 - CESTAT, CHENNAIPenalty- service tax paid before issuance of Show Cause Notice- The assessees paid service tax together with interest on being pointed out by the excise authorities, prior to the issue of show-cause notice. Held that- set aside the penalties imposed under the provisions of Section 76 and 78 of the Finance Act, 1994 and allow the appeal.
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