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2015 (8) TMI 1191 - AT - Service TaxConstruction Service of Residential Complex - Penalty u/s 76 - Held that:- Appellant having accepted before the adjudicating authority that they are rending the service and the said findings are not contested before first appellate authority, we are unable to accept the contentions of the learned Counsel that show-cause notice does not indicate as to which type of services were rendered by the appellant therefore we upheld the demand of service tax liability and interest thereof. Appellant is directed to pay interest on the said amount within four weeks - appellant being from rural area of the State would have entertained a bonafide belief as to that they are not required to discharge any service tax liability as the services rendered by them is towards construction of residential complex. In our view that this is a fit case to invoke the provisions of Section 80 of the Finance Act, 1994 - Decided partly in favour of assessee.
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