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2018 (3) TMI 25 - AT - Service TaxValidity of SCN - tax liability with interest and penalty paid before issuance of SCN - Held that: - Since the entire tax liability along with interest and penalty has been paid during the investigation and before the SCN, thereafter u/s 73(3) of the FA, the Revenue should not have issued the SCN because the Revenue has not been able to bring on record any evidence to show that there was intention to evade payment of service tax - appeal allowed - decided in favor of appellant.
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