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2019 (3) TMI 1513 - AT - Service TaxImposition of penalty - Non-payment of service tax - Construction services under the Works Contract - bonafide belief - issue under confusion - no intent to evade - Held that:- Indubitably, there was confusion in respect of taxability on composite works contract service, under the category of CICS, which was only laid to rest by the Hon'ble Supreme Court in CCE Vs. Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - It is also pertinent to note that the appellant did not collect tax from their service recipients and that they have paid up the tax liability immediately on pointed out. There is a definite case for waiver of penalty under Section 80 of the Act ibid - appeal allowed - decided in favor of appellant.
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