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TMI Blog2018 (9) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... s resolved by the Hon’ble Bombay High Court in the case of Maharashtra Chamber of Housing Industry [2012 (1) TMI 98 - BOMBAY HIGH COURT] in favor of Revenue. Since non-payment of service tax was due to the genuine and bonafide belief that such service will not be excisable to service tax, the benefit of Section 80 of the Finance Act, 1994 can be extended in these cases, for waiver of penalties. Penalties set aside - appeal allowed - decided in favor of appellant. - Appeals No. ST/87832 & 86852/2014 - A/87116-87117/2018 - Dated:- 20-8-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Sagar Shah, C.A. for appellant Shri M. Suresh, Asst. Commr (AR) with Shri M.P. Damle, Asst. Commr (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax along with interest before issuance of show-cause notices, the amount of penalties imposed are liable to be set aside. The appellants further contended that non-payment of service tax on construction of residential complex service was due to the bonafide belief that such services will not be leviable to service tax. Thus, they contended that the benefit of Section 80 of the Act should be extended for non-imposition of penalties on the appellants. To support the above stand, the appellants have relied upon the following decisions of the Tribunal:- (i) S.P.Associates v. CCE Pune Order No. A/86494/16/SMB dated 11.03.2016. (ii) Neev Sai Developers v. CCE Pune 2014-TIOL- 2197-CESTAT-MUM. (iii) Devike Constructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the issue relates to the penalties imposed under Section 77 78 of the Finance Act due to non-payment of service tax in time on the services of construction of complex. The appellant are not contesting the service tax liability, moreover they have paid the service tax along with interest before the issuance of show cause notice. I find that there is a force in the argument of the Ld. Counsel that the issue of taxability of construction of complex was under doubt right from beginning and various circulars were issued to clarify the position on taxability of the said services. I also observed that in the case of Magus Construction Pvt. Ltd. (supra), Sujal Developers (supra) and Maharashtra Chamber of Housing Industry (supra), the constit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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