No Penalty for Self-Paid Service Tax Before Notice u/s 3, Subsection 73 of Finance Act 1994.

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....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....