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2011 (8) TMI 609 - CESTAT, NEW DELHIService tax on residential complex as per section 65(91A) chargeable to tax -Adjudicating authority proceeded on circular - Penalty under Sec 76 & 77 levied - Held That:- There was lot of confusion regarding taxability of the said service moreover when assessee came to know about it got registered himself and paid tax along with interest before show cause notice. Thus invoking of Section 80 was justified and no penalty could be levied under 78.
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