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2010 (6) TMI 293 - AT - Service TaxRecovery of Service Tax not levied or paid - Revenue imposed penalty upon assessee. In instant appeal, assessee contended that since it paid service tax together with interest prior to issue of SCN, all proceedings including imposition of penalty stood concluded, in light of section 73(3) and CBEC's Circular dated 03.10.2007. Held that - since instant case was falling within normal period of limitation, question of any penalty did not arise and, therefore, impugned order was to be set aside.
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