Appellant's Pre-SCN Payment Insufficient; Section 73(3) Non-Compliance and Fact Suppression Justify Penalty u/s 78.

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....Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and suppression of fact is clearly established against the appellant. Hence, they are not eligible to avail benefit under section 73(3). Accordingly, the Revenue has rightly issued the Show Cause Notice and the Adjudicating Authority has correctly imposed the penalty under section 78. - AT....