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2018 (1) TMI 213 - AT - Service TaxConstruction of Residential Complex Service - taxability w.e.f 01.07.2010 - penalty - Held that: - the issue of levy was matter of dispute before the Hon’ble High Court and was under challenge and in such case it cannot be said that the Appellant had intention to evade tax or they had any malafide intention. The demand amount alongwith interest stand paid before issue of SCN - there is no reason to impose penalty u/s 77 and 78 of the FA, 1994 upon the Appellant - demand of tax with interest upheld - penalty set aside - appeal allowed in part.
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