No Show Cause Notice Required if Tax and Interest Paid Before Issuance, Per Section 73(3) of Finance Act 1994.

Imposition of penalties - provisions of Section 73(3) of the FA, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest thereof on being pointed out by the authorities before the issuance of the SCN, and there is no necessity to issue SCN for penalties - AT .....

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