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2018 (5) TMI 981 - AT - Service TaxPenalty u/s 78 - service tax along with interest were paid before show cause notice - construction of residential complex service - Held that: - it is well known fact that the builders in all over India challenged the levy of service tax on construction of residential complex - it cannot be said that the appellants had any mala fide intention, particularly for the reason that the appellants have not suppressed the value as they have declared in the books of account. Relying on the fact that the matter was under litigation therefore, penalty needs to be waived - appeal allowed - decided in favor of appellant.
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