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2018 (9) TMI 660 - AT - Service TaxPenalties u/s 77 and 78 of FA - Service tax paid on being pointed out - Appellants have assailed the impugned order on the ground that since they had already paid full amount of service tax along with interest before issuance of show-cause notices, the amount of penalties imposed are liable to be set aside - Held that:- It is an admitted fact on record that the entire adjudged service tax along with interest was deposited by the appellants before issuance of show-cause notices. The issue with regard to leviability of service tax on construction of residential complex was contentious and the said issue was resolved by the Hon’ble Bombay High Court in the case of Maharashtra Chamber of Housing Industry [2012 (1) TMI 98 - BOMBAY HIGH COURT] in favor of Revenue. Since non-payment of service tax was due to the genuine and bonafide belief that such service will not be excisable to service tax, the benefit of Section 80 of the Finance Act, 1994 can be extended in these cases, for waiver of penalties. Penalties set aside - appeal allowed - decided in favor of appellant.
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