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2018 (5) TMI 217 - CESTAT MUMBAIPenalty u/s 78 - service tax along with interest was paid before show cause notice - Held that: - the mala fide intention is not proved - the appellant’s case is squarely covered by Section 73(3) of the Finance Act, 1994, according to which, after payment of service tax along with interest, the Revenue was not supposed to issue any show cause notice - appeal allowed - decided in favor of appellant.
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