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TMI Blog2018 (6) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and Demolition Service” - Held that:- It is clear from the records that the assessee was under a bonafide belief that since the contract was for commercial construction and the site preparation was only a part of that activity, the activities would fall completely under “Commercial and Industrial Construction Service” and they are eligible for abatement - penalty u/s 78 set aside by invoking p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also. SCN was issued alleging the above and proposing to demand differential duty along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalty under Section 76, 77 and 78 of the Finance Act, 1994 with an option to pay reduced penalty in terms of proviso to Section 78 of the Finance Act, 1994. In appeal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the appellant s own case for a different period had set aside the penalty. 3. The Ld. AR, Shri R. Subramaniyam, AC, reiterated the findings in the impugned order. 4. Heard both sides. 5 The appellants have discharging service tax under Commercial and Industrial Construction Service after availing the abatement of 67% from the total amount received in terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the assessee s own case vide Tribunal s Final Order No. 40208/2018 dated 23.01.2018, we are of the considered opinion that the penalty imposed under Section 78 is unwarranted. The same is set aside by invoking the provisions of Section 80 of the Finance Act 1994, as it stood during the relevant period. In the result, the impugned order is modified to the extent of setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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