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2017 (11) TMI 885 - AT - Service TaxPenalties u/s 76, 77 and 78 - erection, commissioning and installation service - composite contract - Held that: - as appellant is not contesting their liability of service tax, which has been paid along with interest, the provision of Section 73(3) of the FA, 1994 are invokable to the facts of this case. In that circumstance, no SCN was required to be issued to the appellant. Penalty not invokable on appellant by invoking section 80 - penalties set aside - appeal allowed.
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