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2016 (11) TMI 1157 - CESTAT HYDERABADLevy of penalty - service tax not discharged in time - BAS - Non-registration of appellant - Held that: - reliance placed on the decision of the case of the case of CCE&ST LTU, Bangalore Vs. Addecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] where it was held that The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-Sec.(3) of Sec. 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under Sub-Sec.(1) in respect of the amount so paid. The imposition of penalty in the present case is unsustainable - appeal allowed - decided in the favor of appellant.
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