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2016 (12) TMI 1394 - CESTAT MUMBAIWaiver of penalty u/s 78 of FA, 1994 - invocation of section 80 - Commercial Construction Service under Works Contract Composition Scheme. The appellant has been regularly paying the service tax. The short payment of service tax arose only due to the reason that the value of free supplies of goods was not included in the gross value of the construction service - Held that: - On the dispute that whether the cost of free supplies goods should be included or otherwise the Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] held that the same is not includible in the gross value of the construction service. Therefore the issue involved in the present case was not free from doubt. The appellant, immediately, on pointing out by the department, paid the service tax and the interest thereupon even before issuance of the show cause notice - the appellant has been able to show the reasonable cause for non-payment of service tax on the element of cost of free supplied goods - invocation of section 80 justified - penalty waived - appeal allowed - decided in favor of appellant-assessee.
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