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2017 (6) TMI 768 - AT - Service TaxPenalty - assessee discharged service tax liability prior to issue of SCN and interest liability after issuing SCN - Held that: - Section 73(3) of FA, 1994 very clearly mandates for discharge of service tax liability on his own ascertain or on the basis of tax ascertainment by Central Excise Officers before issuance of SCN, under sub section 1 of Section 73 of FA 1994, no SCN be issued - Further, on careful reading of Section 73(3) of the FA, 1994, it is seen that it only talks about discharge of service tax liability by assessee before issuance of SCN - penalties unjustified - appeal allowed - decided in favor of appellant.
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