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2018 (1) TMI 425 - AT - Service TaxPenalty u/s 70 of FA 1994 - non-filing of ST-3 returns - Held that: - in case the assessee on detection has paid the amount of service Tax to the department, in that circumstances, SCN is not required to be issued. Admittedly, the ld. Commissioner (Appeals) has accepted the provisions of Section 73(3) of the Act is applicable to the appellant - the ld. Commissioner (Appeals) has fell in error for imposing late fees on the appellant by invoking Section 70 of the Finance Act, 1994 - penalties set aside - appeal allowed.
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