2011 (9) TMI 1131

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Full Text of the Document

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....ing aside the orders passed by the lower authorities and imposing penalty under Section 76 of the Finance Act, 1994 for non-payment of service tax on due dates. 2. The material on record discloses that the assessee on being pointed out by the authorities for not paying the service tax, has paid the service tax with interest even before the issue of show cause notice. Sub-section (3) of Sec....