TMI Blog2018 (5) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... a fit case for waiver of penalty under Section 77 and 78 by invoking Section 80 - demand of service tax and interest confirmed and paid by the appellant stand maintained - appeal allowed in part. - ST/85583/2014 - A/86053/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Vinay Jain, Advocate for the appellant Shri Atoll Shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the present appeal only on the ground of jurisdiction. The appellant also filed a miscellaneous application wherein they have sought to include the grounds of appeal on merit and the question of imposition of penalty. 2. Shri Vinay Jain, Learned Chartered Accountant appeared on behalf of the appellant and submits that the appellant does not contest the service tax and interest liability whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance on the following decisions: i. S P Associates v. Commissioner of Central Excise, Pune I 2016-TIOL-1196-CESTAT-MUM ii. Trinity Developers v. Commissioner of Central Excise, Pune I [Final Order No. A/88067/17/STB dated 16/06/2017 iii. Devike Construction and Developers Pvt Ltd v. Commissioner of Central Excise, Pune I 2016-TIOL- 2739-CESTAT-MUM iv. Truwood Pvt Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complex was under challenge by the association of builders i.e. Maharashtra Chamber of Housing Industry, before the Hon ble High Court of Bombay wherein the judgment was passed on 20/01/2012. Thereafter the High Court judgment was challenged and the matter was sub-judice with the Hon ble Supreme Court. In the case of Suresh Kumar Bansal v. Union of India 2016 (43) STR 3 (Del.) it was held that no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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