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2015 (6) TMI 1141 - AT - Service TaxPayment of tax with interest before issuance of SCN - succession of business - amalgamation - Held that: - it is an admitted fact that all the transactions were recorded in the Books of Account maintained by the appellant - it is admitted fact that the factory with respect to which the demand under reverse charges was made has been succeeded by the present appellant, during the period in question, amalgamation proceedings was going on before the Hon'ble High Court and the final order was passed only on 2.7.2009 and as such during such transit period, it cannot be said that the appellant have deliberately defaulted in discharging the Service Tax - the appellant have deposited the tax and as such they are entitled to the benefit under the provisions of Section 73(3) of the Finance Act, 1994. The appellant was entitled to the benefit under the provisions of Section 73(3) and no show-cause notice is required to be issued - penalty set aside - appeal allowed - decided in favor of appellant.
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