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2018 (1) TMI 1332 - AT - Service TaxPenalty - case of appellant is that Since the contract was with reference to commercial construction and the site preparation is for that only, they had a bonafide belief that these are to be considered as construction service eligible for abatement - Held that:- Admittedly, the appellant discharged the service tax with interest and are not contesting the same - the penalties imposed can be waived by invoking the provisions of Section 80 as there is a reasonable cause for payment of differential service tax now confirmed by the lower authorities - penalties set aside - appeal allowed in part.
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