TMI BlogAs the appellant had discharged the Service Tax liability on being pointed out & is not contesting the...As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities should not have issued the show cause notice as provisions of Section 73 (3) may apply in this case. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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