2018 (1) TMI 1332

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..... scharged the service tax with interest and are not contesting the same - the penalties imposed can be waived by invoking the provisions of Section 80 as there is a reasonable cause for payment of differential service tax now confirmed by the lower authorities - penalties set aside - appeal allowed in part. - ST/495/2010 - FINAL ORDER No. 40208/2018 - Dated:- 23-1-2018 - Ms. Sulekha Beevi, Membe .....

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..... and Demolition service . The appellant contested the demand by the Revenue stating that the contract is part of Commercial and Industrial Construction Service and they are eligible for abatement under Notification No. 1/2006-ST dated 01.03.2006. On that basis they have discharged the service tax and filed ST-3 returns. However, the lower authorities held these services under Site Clearance serv .....

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..... e, we are of the considered view that the penalties imposed can be waived by invoking the provisions of Section 80 as there is a reasonable cause for payment of differential service tax now confirmed by the lower authorities. Accordingly, the appeal is allowed limited to this extent of setting aside the penalty on the appellants. (Operative part of the Order pronounced in the open Court) - .....

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