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2017 (3) TMI 310 - AT - Service TaxImposition of penalty u/s 76 of FA - works contract service - doubts regarding the interpretation of relevant provisions - invocation of section 80 - bonafide belief - Held that: - It has to stated that even though the appellants have been issued a SCN for the earlier period, the same was being litigated by the appellant and the appellants has accepted the liability to discharge service tax on the subject services only after the order passed by the Commissioner (Appeals) dated 29.03.2013. The subsequent SCN in respect of the present appeal was issued on 04.09.2012 which is much before the order of Commissioner (Appeals). Therefore the issue was under litigation so far as the appellant is concerned - benefit of section 80 extended to appellant - penalty set aside - appeal allowed - decided in favor of appellants.
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