TMI Blog2016 (9) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of S.P. ASSOCIATES VERSUS COMMISSIONER, CENTRAL EXCISE, PUNE I [2016 (10) TMI 618 - CESTAT MUMBAI], where it was held that the issue of taxability of construction of complex was under doubt right from beginning and various circulars were issued to clarify the position on taxability of the said services. On the taxability of the services, the bonafide belief of the appellant in non pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that investigation revealed that the appellant are engaged in providing taxable service viz. Construction of Residential Complex Service since 2006 but were not paying Service Tax. Accordingly, a letter dated 27.9.2011 was issued to the appellant and all its associates and joint ventures. It appeared that the appellant had obtained the Service Tax Registration on 14.6.2011 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue relates to the penalties imposed under Section 77 78 of the Finance Act due to non-payment of service tax in time on the services of construction of complex. The appellant are not contesting the service tax liability, moreover they have paid the service tax along with interest before the issuance of show cause notice. I find that there is a force in the argument of the Ld. Counsel that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme court. In view of this position, on the taxability of the services, the bona fide belief of the appellant in non payment of service tax in time, is established. It is not disputed that the appellant have recorded the entire transaction of their services in their books of accounts. In view of the above position, I find that the appellant have shown the reasonable cause for waiver o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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