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2014 (1) TMI 402 - AT - Service TaxConstruction of complex service - Interest u/s 75 - Penalty 77 & 78 - Tax liability for a period prior to 1-7-2010 - Held that:- constructions on behalf of the assessee were during the period prior to 1-7-2010 when the explanation was not yet appended to Section 65(106)(zzzh) of the Act, there is no liability on the assessee to remit tax under the then extant legislative regime - Following decision of Maharashtra Chamber of Housing Industry v. Union of India [2012 (1) TMI 98 - BOMBAY HIGH COURT] - Decided against Revenue.
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