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2015 (11) TMI 1423 - AT - Service TaxPenalty u/s 78 - Commercial Construction service - Notification No. 1/2006 ST dated 1/3/2006 - Held that:- Since on the issue on merit there were conflicting views and finally issue was decided by the Larger Bench of this Tribunal there is reasonable cause of non-payment of service tax on the abatement amount. Therefore in my considered view Ld. Commissioner (Appeals) has rightly waived the penalty under Section 78 invoking Section 80 of Finance Act, 1944 - Commissioner(Appeals) has correctly invoked Section 80 and waived the penalty of Section 78 - Decided against Revenue.
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