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2016 (12) TMI 931 - CESTAT NEW DELHIImposition of penalty - section 80 of the act - Held that: - we find that in fact the issue on merits is also no more res integra and stands decided by the Hon’ble Supreme Court's decision in the case of CCE Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] laying down that works contract were not taxable prior to 1.6.2007. The fact of settling the issue at the apex Court level itself reflects upon the fact that the issue was not clear and attained finality only recently. The appellant having not contested the service tax liability and having deposited the same even prior to the issuance of the show cause notice, we are of the view that invocation of Section 80 of the Finance Act by Commissioner was justified - appeal rejected - decided against Revenue.
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