https://www.taxtmi.com/caselaws?id=213494 Penalty was not leviable where construction service tax and interest were paid promptly after departmental objection and before the show cause notice. The dispute concerned whether the value of free-supplied materials had to be included for abatement under the relevant exemption notifications, and the issue was treated as debatable during the material period because conflicting views and interim orders existed. In the absence of suppression or mala fide intent, the statutory discretion under section 80 of the Finance Act, 1994 was properly exercised to grant relief from penalty. en-us Fri, 20 Apr 2012 00:00:00 +0530 Tue, 22 May 2012 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213494 Penalty was not leviable where construction service tax and interest were paid promptly after departmental objection and before the show cause notice. The dispute concerned whether the value of free-supplied materials had to be included for abatement under the relevant exemption notifications, and the issue was treated as debatable during the material period because conflicting views and interim orders existed. In the absence of suppression or mala fide intent, the statutory discretion under section 80 of the Finance Act, 1994 was properly exercised to grant relief from penalty. Case-Laws Service Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213494