https://www.taxtmi.com/highlights?id=33325 As per sub section 73 of Section 3 the FA, 1994 in case of non-levy or short levy of service tax, if the same is paid either by the appellants themselves or as ascertained by the central excise officers before the service and notice to him, no notice is required to be served - No penalty - AT en-us Thu, 16 Feb 2017 08:15:32 +0530 Thu, 16 Feb 2017 08:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33325 As per sub section 73 of Section 3 the FA, 1994 in case of non-levy or short levy of service tax, if the same is paid either by the appellants themselves or as ascertained by the central excise officers before the service and notice to him, no notice is required to be served - No penalty - AT Highlights Service Tax Thu, 16 Feb 2017 08:15:32 +0530 https://www.taxtmi.com/highlights?id=33325