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2017 (12) TMI 447 - AT - Service TaxAbatement - N/N. 1/2006-ST - Commercial or Industrial Construction Service - Held that: - similar issue decided in the case of Hindustan Steel Works Construction Ltd. Versus Commissioner of Central Excise, Raipur [2015 (6) TMI 378 - CESTAT NEW DELHI], where it was held that such abatement should be allowed - the tax liability requires re-calculation by the Original Authority - matter on remand. Penalty - Held that: - the tender proceedings for this contract were initiated before the introduction of tax liability. The appellant, Central PSU, entered into an agreement with another Public Sector Undertaking to execute the work. They have taken registration immediately after being pointed out about the tax liability but discharged the service tax thereafter - there is a reasonable cause for non-payment of service tax in time - penalty set aside by invoking section 80. Appeal allowed by way of remand.
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