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2019 (2) TMI 770 - AT - Service TaxConstruction services - construction of residential and commercial complex service - period 2004-05 to 2007-08 - benefit of N/N. 1/2006-ST dated 1.3.2006 - cenvat credit as well as abatement, which they have reversed on 14.12.2009 after being pointed out by the department during the course of the audit - Held that:- The learned Commissioner (Appeals) taking note of the fact that initially, the contravention was under bona fide mistake and on reversal of the cenvat credit amount, the audit para being closed and subsequent payment of service tax along with interest was not in contravention of the provisions, but to avoid litigation, set aside the penalty invoking Section 80 of the Finance Act, 1994. The only ground on which the Revenue is in appeal is that the respondent is a repeated offender. However, analysis of the facts and evidences on record discloses otherwise - appeal dismissed - decided against Revenue.
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