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    <title>Voluntary Payment Before SCN - Impact on Credit To customer.</title>
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    <description>Voluntary payment of service tax and interest before issuance of a show cause notice prevents penalty proceedings where the short levy, short payment or non payment is not due to fraud, collusion, wilful misstatement or suppression of facts; such payment must be intimated in writing to the Chief Commissioner to bar issuance of the notice and secure exemption from penalty for non fraudulent defaults.</description>
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