TMI BlogImposition of penalties - Once the payment of service tax and interest is made by the appellant assessee...Imposition of penalties - Once the payment of service tax and interest is made by the appellant assessee and the intimation is furnished to the authorities, then the authorities should not serve any notice under sub-section (3) of Section 73 in respect of amounts already paid - there was no case to initiate proceedings for imposition of penalties under various sections of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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