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2018 (5) TMI 317 - AT - Service TaxPenalty u/s 77 and 78 - levy of service tax on construction of residential complex - Held that: - entertaining the bona fide belief found to be reasonable, considering the fact that the issue of levy of service tax were also under litigation across the country, the appellant has made out a fit case for waiver of penalty under Section 77 and 78 by invoking Section 80 - demand of service tax and interest confirmed and paid by the appellant stand maintained - appeal allowed in part.
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