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2010 (12) TMI 145 - CESTAT, AHMEDABADDemand - A new taxable category of service namely Construction Services effective 10.09.2004 was introduced by the Finance Act, 2004 - After issue of show cause notice on 02.06.05 impugned order has been passed confirming the demand of service tax of1,13,60,559/- with interest as applicable further penalty of1,20,00,000/- has been imposed under Section 78 and a penalty of29,200/- has been imposed under Section 76 of the Finance Act, 1994 - As regards service tax liability, the learned advocate submitted that the department is not clear as to the classification of the service rendered by them - The fact that the issue was clarified in 2007 by the Board would support his contention that there was confusion as regards taxability of the service rendered by them during the relevant period covered by the impugned order - In the case of Pepsi Foods Ltd. reported in (2010 - TMI - 78728 - Supreme Court of India) – Accordingly it was held that penalties imposed on the appellant under Section 76 and 78 of Finance Act are set aside while confirming the demand for service tax with interest as not contested – Appeal is disposed of
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