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2018 (1) TMI 60 - AT - Service TaxPenalty - service tax with interest paid on being pointed out - Held that: - the differential service tax already stands paid by the appellant in full. The interest liability for such delayed payment has also been made even before the show-cause notice was issued - in terms of Section 73(3) of the FA, 1994, if the service tax has already been paid with interest before issue of show-cause notice, there will be no need to issue show-cause notice and hence there will be no liability for penalty - demand of tax with interest upheld - appeal allowed in part.
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