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TMI Blog2018 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... nly a delay in payment of service tax. Further, during the relevant period, the issue whether the construction of residential complex service was taxable was under much dispute and being an interpretational issue, the contention of the appellant that they had bonafide belief regarding the classification and payment of service tax is not without force. The appellant has brought out a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of construction of residential complex service for the period from 1.10.2007 to 31.3.2008 besides proposing to impose penalties under section 76 and 77 of the Finance Act, 1994. After due process of law, the original authority confirmed the demand which was upheld by the Commissioner (Appeals). Hence this appeal. 2. On behalf of the appellant, ld. Counsel Ms. D.Naveena submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax has been paid along with interest. The appellant has made full disclosure in the ST-3 returns filed by them, which is relied for issuance of the show cause notice. Therefore, it is only a case of belated payment of tax since during the period, there was serious doubt as to the classification of the service. The appellant had entertained a bonafide doubt regarding the tax liability of the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. counsel for the appellant has submitted that they are contesting only the penalty imposed under section 76 of the Finance Act. It is brought out from evidence that there is no intention to evade payment of service and that it was only a delay in payment of service tax. Further, during the relevant period, the issue whether the construction of residential complex service was taxable was un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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