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2010 (3) TMI 591 - CESTAT, CHENNAIPenalty - assessees herein are engaged in the construction of residential flats for and on behalf of their clients - neither registered themselves with the Department nor paid service tax for the service rendered - fall under the category of construction of residential complex, liable to service tax in terms of section 68 of the Finance Act, 1994 - recovery of service tax and education cess with interest - imposition of penalty under sections 76, 77 and 78 ibid - paid sales tax on such contract - contract was indivisible - service, tax liability arises only with effect from 1-6-2007 which is subsequent to the period in dispute – Held that: - set aside the impugned order and remand the case for fresh decision to the adjudicating authority who shall consider the pleas advanced by the assessees before him and pass fresh order on whether assessees are liable to penalty, after extending them a reasonable opportunity of being heard in their defence.
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