2011 (8) TMI 1260

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....he revenue challenging the order passed by the Tribunal [2009 (14) S.T.R. 803 (Tribunal)], which has held that the assessee has paid the service tax and interest even before the issue of show cause notice, and therefore in view of Section 73(3) of the Finance Act, 1994 no penalty could be levied. Aggrieved by the same revenue is in appeal. 2. The material on record discloses that the assesse....

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....ction 76 but confirmed the penalty imposed under Sections 77 and 78. Aggrieved by the same the Assessing Authority preferred the appeal before the Tribunal. The Tribunal has set aside the penalty on all counts. It is aggrieved by the said order, the present appeal is filed. 4. Sub-section (3) of Section 73 of the Finance Act, 1994, provides that, where any service tax has not been levied or ....