2015 (8) TMI 1191

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..... ndani, Advocate For the Respondent : Shri S.R. Nair, EO (AR) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. AGS(59)40/2010  dated 07.04.2010 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding service tax liability on the appellant under the category of Construction Service of Residential Complex for the period 20 .....

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..... ings of the lower authorities. 6. On perusal of the records we find that the appellant before the adjudicating authority has accepted the fact that he is rendering the service under the category of construction of residential complex. On a specific query from the Bench the learned Counsel was unable to point out that whether this particular acceptance was contested before the first appellate auth .....

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..... bonafide belief as to that they are not required to discharge any service tax liability as the services rendered by them is towards construction of residential complex. In our view that this is a fit case to invoke the provisions of Section 80 of the Finance Act, 1994 and we do so. By invoking the provisions of Section 80, we set aside all the penalties imposed by the adjudicating authority and u .....

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