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2018 (6) TMI 1359 - AT - Service TaxPenalty - service tax with interest paid before issuance of SCN - Authorised Service Station Service - Held that:- The appellant has paid the service tax along with interest much before the issue of show-cause notice and therefore the case is covered under Section 73(3) read with Explanation 2 of the Finance Act, 1994. Hon'ble Karnataka High Court in the case of Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] has held that once the service tax along with interest is paid before the issue of show-cause notice, then the Department should not issue show-cause notice. Penalties not sustainable - appeal allowed - decided in favor of appellant.
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