9911796707
TMI Blog2011 (10) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... WADHWA Being aggrieved with that part of order of the Commissioner of Service Tax, New Delhi vide which while confirming the demand of service tax, he has not imposed any penalty on the respondent by invoking section 80 of Finance Act,1994, the Revenue has filed the present appeal. We have heard Shri Amrish Jain, learned SDR appearing for the Revenue and Shri A.k.Batra, learned Advocate app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us by the Revenue. 3. After hearing both sides and after going through the impugned order, we find that the adjudicating authority has observed that during the relevant period, there was general confusion as regard taxability on the projects involving non-profit/welfare organisation i.e. residential welfare housing complexes, defence housing complexes, etc. Even the contracts entered into bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994. For the above proposition, he relied on the various decisions of the Tribunal. As against that part of the order, the Revenue in their memo of appeal have contended that the respondents suppressed the material fact with intention to evade payment of service tax and as such proviso to section 73(1) of Finance Act has been correctly invoked against them. They have paid service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxability on the projects involving non profit/welfare organization i.e. residential complexes, defence housing complexes which were constructed by the respondents for various organisations and the same can lead to a reasonable belief that no service tax liability arises in respect of such construction. Further, we find that the reliance by the Commissioner on the Board's circular dated 03.10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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