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2018 (11) TMI 750 - AT - Service TaxDemand of interest and penalties - Construction of residential complex services - misdeclaration of taxable value in ST3 returns by not including the cost of undevided share of the land - short payment of tax - appellant has paid the entire service tax before the issuance of SCN - Held that:- The Central Government brought amendment in Section 129 and amended Rule 2A with retrospective effect and also provided that no person should be punished for an offence which would not have been punishable had this Section not come into force. There was reasonable cause for not paying the service tax during the impugned period as there was confusion with regard to legal provisions which was made clear in 2017 by way of amendment in Rule 2A. Appeal allowed - decided in favor of appellant.
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