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2018 (1) TMI 426 - AT - Service TaxValidity of SCN - Section 73(4A) of the Finance Act, 1994 - Held that: - if during the course of investigation it has been found that the assessee has first paid service tax, in that circumstance, if the amount is short paid has been paid by the assessee along with interest and penalty equal to 1% of such tax for each month for the period default continues, in that circumstance, no SCN is required to be issued to the assessee. Admittedly, in this case the respondent has paid amount of service tax during the period of default. Therefore, the provisions of Section 73(4A) of the Act is squarely applicable to the facts of this case. Appeal dismissed.
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