TMI Blog2018 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... sidential complex was under challenge before the Hon’ble High Court of Bombay and it is still pending in the Hon’ble Supreme Court, therefore entire industry involved in the construction of residential complex have challenged the validity of levy of service tax on the construction of residential complex - There is sufficient cause for non payment of service tax. However on the investigation by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h they obtained service tax registration on 4-8-2010 but did not pay service tax in respect of taxable service being provided by them under the category of Construction of Residential Complex, which become taxable w.e.f 1-7-2010. Thereafter, appellant paid entire service tax alongwith interest before issuance of show cause notice, therefore present appeal only for waiver of penalties under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o levy of service tax on construction of residential complex, there is bonafide belief for non payment of service tax in time. Accordingly, appellant s case is clearly covered by the Section 80 of Finance Act, 1994 therefore penalty should not have been imposed by the adjudicating authority. He placed reliance on the following decisions: i) SP Associates vs. CCE, Pune-I Order No. A/86494/16/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arefully considered the submissions made by both sides and perused the records. 5. The limited issue to be decided by us is that in the facts and circumstances of the present case whether appellant is liable for penalties under Section 77 and 78. We find that issue of taxability of the service of construction of residential complex was under challenge before the Hon ble High Court of Bombay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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