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2016 (12) TMI 1396 - AT - Service TaxWaiver of penalty u/s 78 justified or not - discretionary authority to penalise - Held that: - the respondent entertained justifiable doubts about liability to pay tax as provider of ‘works contract’ or ‘commercial or industrial construction’ service. The appellant has undertaken renovation and repair service for military establishments and defence public sector undertakings - Considering the confusion that prevailed on both classification as well as on computation of taxable value of the service in these categories and the fact that appellant did not collect service tax from the recipients of the service, it would appear that the impugned order has not erred in dropping the penalty u/s 78 of the FA, 1994 - waiver justified - appeal rejected - decided against appellant.
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