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2016 (9) TMI 1543 - AT - Service TaxImposition of penalty - conversion of classification of services being provided from “construction of residential complex” services to “work contract” services - composite scheme - HELD THAT:- Admittedly with the introduction of ‘work contract’ service the appellants switch to the same under intimation to the Revenue. It is not the case where mis-statement, or suppression was made by the assessee, thus reflecting upon their mala fide. To claim the classification under a particular head which may not be appropriate, cannot lead to any imposition of penalty on the assessee - penalty set aside. Quantification of service tax - HELD THAT:- The entire consideration received by the service provider has to be treated as cum duty and the benefit of the same has to be extended - the lower authorities are directed to recalculate service tax amount, after extending the cum-tax benefit to the assessee. Appeal disposed off.
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