TMI Blog2017 (6) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the entire transaction of their services in their books of accounts - the appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 of the FA - penalties set aside - appeal allowed - decided in favor of appellant. - APPEAL No.ST/88222/13 - Final Order No. A/88067/17/STB - Dated:- 16-6-2017 - Hon ble Mr. Ramesh Nair, Member (Judicial) and Hon ble Mr. Raju, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there was uncertainty at that time, there was a confusion regarding liability of service tax. They argued that they were under a bonafide belief that they were not liable to pay any service tax. He further argued that bonafides are further reestablished by the fact that they have deposited entire duty along with interest before issue of show-cause notice. Ld. Counsel relied on the decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability, moreover they have paid the service tax along with interest before the issuance of show cause notice. I find that there is a force in the argument of the Ld. Counsel that the issue of taxability of construction of complex was under doubt right from beginning and various circulars were issued to clarify the position on taxability of the said services. I also observed that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have recorded the entire transaction of their services in their books of accounts. In view of the above position, I find that the appellant have shown the reasonable cause for waiver of penalties invoking under Section 80 of the Finance Act. In various judgments this Tribunal has taken a consistent view, that penalty under similar fact is not imposable. Some of the judgments were relied upon by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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