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TMI Blog2018 (1) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... tax or they had any malafide intention. The demand amount alongwith interest stand paid before issue of SCN - there is no reason to impose penalty u/s 77 and 78 of the FA, 1994 upon the Appellant - demand of tax with interest upheld - penalty set aside - appeal allowed in part. - ST/88189/13 - A/90714/17/STB - Dated:- 10-11-2017 - Mr. Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant alongwith interest. The Appellants are now before us. 2. Shri M.V. Goswami, Ld. Consultant appearing on behalf of the Appellant submits that the issue involved is of interpretation of levy of service tax. That the issue of levy of service tax under the subject category was continuously under dispute and the levy was challenged in case of G.S. Promoters Vs. UOI [2011 (21) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. 5. We find that the levy of service tax was made applicable in the Finance Act 2010 whereby an explanation was inserted in definition of Construction of Residential Complex Service u/s 65 (105) (zzzh) of Finance Act, 1994 and the services were made taxable. Various petitions ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny malafide intention. The demand amount alongwith interest stand paid before issue of SCN. The Tribunal in the case of M/s Serene Developer has held that the provisions of Section 73 (3) of the Finance Act. 1994 would be applicable as it clearly appears from the statement of the authorized person that the Appellant was not aware of levy. The ratio laid down by the Hon ble High Court of Karnataka ..... X X X X Extracts X X X X X X X X Extracts X X X X
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