TMI Blog2019 (3) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was only laid to rest by the Hon'ble Supreme Court in CCE Vs. Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - It is also pertinent to note that the appellant did not collect tax from their service recipients and that they have paid up the tax liability immediately on pointed out. There is a definite case for waiver of penalty under Section 80 of the Act ibid - appeal allowed - dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants have also not collected service tax from their customers, which itself shows that they were not aware of the law and they had no intention to evade tax. c) They had disclosed the entire amount in their income tax returns. However, on being pointed out by the department, appellant paid the tax liability before the issue of SCN. d) During the period of dispute, there was a confusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit in the assertion of the Ld. Advocate. Indubitably, there was confusion in respect of taxability on composite works contract service, under the category of CICS, which was only laid to rest by the Hon'ble Supreme Court in CCE Vs. Larsen Toubro Ltd - 2015 (39) STR 913 (S.C.). The ratio laid down by the Hon'ble Apex court therein has been followed by this Tribunal in Real Value Promo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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