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2017 (5) TMI 954 - AT - Service TaxPenalty u/s 76 - It was the case of the appellant that this construction of houses were undertaken by them for Maharashtra Housing Development Board (MHADA) and hence not taxable as they are doing the job for Maharashtra Government - appellant paid tax with interest and penalty u/s 78 - Held that: - appellant could have entertained a bona fide belief that having constructed houses for MHADA they need not discharge any tax liability as MHADA being a Government of Maharashtra undertaking - appellant was an unemployed engineer and has claimed it so to get the tender for construction of such houses - by invoking the provisions of Section 80 of the FA, 1994, as it was during the relevant period, we set aside the penalties imposed u/s 76 by the lower authorities - appeal allowed - decided in favor of appellant.
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