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2016 (9) TMI 1463 - AT - Service TaxPenalty u/s 77 and 78 - the appellant had obtained the Service Tax Registration on 14.6.2011 for the services which were taxable w.e.f. 1.7.2010 and did not pay Service Tax for the period July, 2010 to Sept, 2012 - Held that:- The issue is covered by the decision in the case of S.P. ASSOCIATES VERSUS COMMISSIONER, CENTRAL EXCISE, PUNE I [2016 (10) TMI 618 - CESTAT MUMBAI], where it was held that the issue of taxability of construction of complex was under doubt right from beginning and various circulars were issued to clarify the position on taxability of the said services. On the taxability of the services, the bonafide belief of the appellant in non payment of service tax in time, is established. The facts are almost identical except that a part of the duty amount of approximately ₹ 1 lakh was paid after the issue of show-cause notice in this case. That does not materially alter the facts - penalties waived. Appeal allowed in part.
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