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2015 (10) TMI 2289 - AT - Service TaxWaiver of Penalty under Section 78 Construction Service - Civil Work of Foundation for Drilling Rig Platform Taxable value included material and labour cost which is 75% of amount thus demand of tax cannot be sustained Held that:- Considering the period involved in the case and fact that tax has already been paid with interest, penalty is waived Demand of tax and interest upheld Decided partially in favour of assessee.
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