https://www.taxtmi.com/caselaws?id=361253 The appeal was partly allowed. The penalty under Section 78 was set aside as the appellant had paid the tax before the show cause notice, with no evidence of fraud. The Service Tax liability for flats sold pre-completion certificate was upheld, while the demand for subsequent sales was dismissed. en-us Tue, 22 May 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361253 The appeal was partly allowed. The penalty under Section 78 was set aside as the appellant had paid the tax before the show cause notice, with no evidence of fraud. The Service Tax liability for flats sold pre-completion certificate was upheld, while the demand for subsequent sales was dismissed. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361253