2012 (5) TMI 348

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat part of the order passed by the Commissioner vide which while confirming the demand of Service Tax against the respondents, he has not imposed any penalty upon them by extending the benefit of section 80 of the Finance Act.   2. After hearing both sides, we find that the respondents are engaged in providing construction services. The issue before the Commissioner was as to whether the va .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onfirmation of tax and has accepted the same but clarifies that the issue was not free from doubt during the relevant period as also even on today. As such, no suppression or malafide can be attributed to the respondents. There were interim orders during the relevant period by the Hon ble High Court of Delhi which stand noted by the Commissioner (Appeals) in his order while extending the benefit o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X