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2020 (3) TMI 321 - AT - Service TaxConstruction of Commercial or Industrial Complex Service - Construction of Residential Complex Service - after due process of law, demand was confirmed by the Original Authority - HELD THAT:- On perusal of records it is seen that the appellant has not contested the demand confirmed on the disputed services on merits. Therefore, the order passed by the Adjudicating Authority with regard to the confirmation of demand on merits has attained finality and we do not consider to apply the decision of the Tribunal in REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2018 (9) TMI 1149 - CESTAT CHENNAI] in the instant case. However, taking note of the fact that the issue presently stands covered in favour of the appellant and also that the appellant has paid up major portion of the Service Tax liability before issuance of the Show Cause Notice and later paid up the balance amount, we are of the considered opinion that the benefit of Section 80 of the Finance Act, 1994 can be extended to the appellant - The penalties imposed under Sections 77 and 78 ibid are therefore set aside, without disturbing confirmation of Service Tax demand or interest thereon. Appeal allowed - decided in favor of appellant.
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