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2015 (10) TMI 2289 - CESTAT AHMEDABADWaiver of Penalty under Section 78 – Construction Service - Civil Work of Foundation for Drilling Rig Platform – Taxable value included material and labour cost which is 75% of amount thus demand of tax cannot be sustained – Held that:- Considering the period involved in the case and fact that tax has already been paid with interest, penalty is waived – Demand of tax and interest upheld – Decided partially in favour of assessee.
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