TMI Blog2019 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... s not suppressed any facts with intent to evade payment of tax - the imposition of penalties under Section 77 78 is not sustainable in law - appeal allowed - decided in favor of appellant. - ST/329/2009-DB - Final Order No. 20504/2019 - Dated:- 26-6-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Dayanand, CA For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction of residential complex w.e.f. 16/06/2005 and there was lot of confusion as to computation of tax, different clarification given by different people including the Departmental officers. Thereafter the appellant approached the Range Office with computation of amount of service tax for the period 01/04/2005 to 31/03/2006 and on the basis of guidance of the Range Officer, the appellant paid th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable ground for not paying the service tax during the period in dispute on account of the confusion regarding the method of computation of service tax on construction activity. He further submitted that on the basis of guidance provided by the Department, appellant paid the service tax along with interest before the issuance of the show-cause notice which is also appropriated in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. CCE ST, LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. [2012(26) STR 3 (Kar.)] ii. Gupta Coal Field Washeries Ltd. Vs. CST, Nagpur [2013(29) STR 166 (Tri. Mum.)] iii. CST, Bangalore Vs. Master Kleen [2012(25) STR 439 (Kar.)] iv. Hajarilal Jangid Vs. CC, CE ST, Nagpur [2011(24) STR 510 (Tri. Mum.)] 5. On the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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