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2018 (5) TMI 1304 - AT - Service TaxPenalty u/s 77 and 78 - Manpower Recruitment or supply Agency services - Security Agency Services - reverse charge mechanism - service tax with interest paid before issuance of SCN - Held that: - when the appellant has paid the service tax along with interest before the issue of SCN, the authority should not have issued the SCN and the case of the appellant is covered by the provisions of Section 73(3) of the Finance Act - appeal allowed - decided in favor of appellant.
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