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    <title>No penalty could be imposed when the amount of Service tax has been paid along with interest before issuance of Show Cause Notice</title>
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    <description>Payment of service tax together with interest by a taxpayer before issuance of a show cause notice removes the statutory basis for imposing penalties where the notice was not required and there are no specific allegations of fraud, collusion, willful misstatement or suppression of material facts; accordingly, penalties cannot be sustained merely because the demand was later appropriated or admitted for an extended period of limitation.</description>
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      <description>Payment of service tax together with interest by a taxpayer before issuance of a show cause notice removes the statutory basis for imposing penalties where the notice was not required and there are no specific allegations of fraud, collusion, willful misstatement or suppression of material facts; accordingly, penalties cannot be sustained merely because the demand was later appropriated or admitted for an extended period of limitation.</description>
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