TMI Blog2015 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... d developer engaged in construction of residential complex. Taking a view that appellant should have paid service tax during the year 2006, proceeding were initiated. Appellants paid the service tax with interest. However proceedings were initiated for imposition of penalty. The original adjudicating authority dropped penalty by invoking provisions of Section 80 of Finance Act, 1994. This decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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