2006 (3) TMI 731

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..... e Respondent. ORDER Heard both sides. 2. The ld. Counsel for the appellants submits that entire Service tax has already been paid along with the interest prior to issue of show cause notice. The ld. Counsel also submits that he is not contesting Service tax, interest and the penalty of ₹ 2,950/- imposed under Section 77 of the Service Tax Act. He is only contesting the penalty impose .....

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..... aside. 3. I fully agree with the ld. Counsel for the appellant that since the Service Tax has already been paid along with the interest prior to issue of the show cause notice the penalty cannot be imposable. I, therefore, confirm the Service Tax along with the interest and penalty of ₹ 2,950/- imposed under Section 77 as the same is not contested. As regards the penalty under Section .....

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