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2018 (6) TMI 709 - AT - Service TaxPenalty u/s 77 and 78 of FA - activities undertaken for construction of site - service tax with interest paid before issuance of SCN - appellant had failed to discharge the service tax only due to the bonafide belief that their services would not fall under “Site Formation and clearance, Evocation and Earth Moving and Demolition Service” - Held that:- It is clear from the records that the assessee was under a bonafide belief that since the contract was for commercial construction and the site preparation was only a part of that activity, the activities would fall completely under “Commercial and Industrial Construction Service” and they are eligible for abatement - penalty u/s 78 set aside by invoking provisions of section 80. The demand, interest and the penalty imposed under Section 77 of the Act upheld. Appeal allowed in part.
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