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2018 (5) TMI 1216 - AT - Service TaxPenalty u/s 78 - demand with interest paid before issuance of SCN - Held that: - revenue did not have authority to issue show cause notice dated 25.03.2013 in terms of provisions of Sub-section (3) of Section 73 of Finance Act, 1994. Therefore, the question of proposal of imposition of penalty under Section 78 does not arise - penalty u/s 78 set aside - appeal allowed - decided in favor of appellant.
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