Service Tax Paid Before SCN: No Need for Penalties u/ss 76, 77, 78, as per Section 73(3) Provisions.

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....Penalty u/s 76, 77 & 78 - Payment of service tax before issuance of SCN - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand of service tax and imposition of penalties was not at all warranted. - AT....