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2010 (6) TMI 147 - AT - Service TaxPenalty- The present appellant having paid short fall by 24th April 2006, there should not have been issuance of show cause notice for the said short fall on 28.11.2007. Held that- Statutory mandate being to relieve an assessee falling under Section 73(3) of Finance Act, 1994 from litigation without issuance of show cause notice, learned counsel’s averment is correct proposition of law. Therefore, he succeeds in appeal without facing any penal consequence under Section 76 of the Act. Consequently, appeal is allowed.
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