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2017 (3) TMI 19 - AT - Service TaxLevy of Penalty - site formation and clearance, excavation services - Held that: - I find that the Hon'ble High Court of Karnataka in the case of CST, Bangalore vs. Prasad Bidappa [2012 (8) TMI 749 - KARNATAKA HIGH COURT], has held that when the assessee deposits the entire duty, the proceedings cannot be started against him for imposition of penalties in terms of section 73 of the Act. I also find force in the plea that as the matter was under confusion and was only clarified subsequently, the provisions of section 80 would be attracted, thus not calling for any penalty - Appeal disposed of.
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