2018 (4) TMI 1336

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sidential complex. Subsequently the appellant have paid substantial amount of service tax - penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant. - ST/85077/2015 - A/92290/2017 - Dated:- 10-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri M.P. Joshi Advocate, for Appellant Shri M.P. Damle, Asstt. Commr. (A.R) fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eration all these facts no malafide intention can be attributed to the appellant therefore penalty under Section 77 and 78 are not imposable. He further submits that the demand was confirmed without considering cum tax benefits which settled legal position that cum tax benefit should be extended before computing tax liability. 3. On the other hand, Shri. M.P. Damle, Ld. Asstt. Commissioner (AR) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of service tax for the purpose of calculating service tax demand should be extended therefore for the purpose of re - quantification of the demand by extending cum tax benefit the adjudicating authority is directed to re - quantify the demand. Order is modified to the above extent. Appeal is disposed of in the above terms. (Pronounced in court on 10/04/2018) - - TaxTMI - TMITax - Service T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X