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2018 (4) TMI 1095 - CESTAT CHENNAIPenalty - Construction of Residential Complex Services - present appeal is from 16.06.2005 to 30.06.2006 - Held that: - The act of immediate compliance of law by the appellant by paying the service tax when the lapse was pointed out to them is enough to prove that there is no intention to evade or avoid the payment of service tax on the part of the appellant - penalties set aside by extending benefit of section 80 as also by observing that there was no intention to evade payment of duty - penalty set aside - appeal allowed.
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