2013 (4) TMI 425

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....R.                                               For the Respondent: Shri Prasad Paranjape and Ms. Rajeshwari K.G., Advocates JUDGEMENT Per Sahab Singh : Thes....

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.... is taxable with effect from 1.5.2006. Abatement of 67% of taxable value availed by the assessee under Notification No. 1/2006 dated 1.3.2006 is applicable to Commercial and Industrial Construction Service only and not to Management, Maintenance and Repair service. Accordingly, a Show Cause Notice demanding service tax of Rs.5,24,493/- short paid by them was issued. Notice was adjudicated by Joint....

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....s of building is covered under Section 65(25) of the Finance Act and not under 65(64) of the Act as contested by Revenue. He fairly submits that since amount is small and they have paid the service tax along with interest as early in Feb. 2008, they are not contesting service tax but there is no case for imposition of penalty on them. He submits since there are two interpretations about classifica....

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....hem under Maintenance and Repair under Section 65(64) of the Finance Act. 6. As ld. Advocate for assessee not contesting the demand of service tax as amount is small and tax along with interest already paid by them, we are not going into question of classification of Maintenance and Repair activity involved in this appeal. 7. We find that assessee was under bona fide belief that maintenance ....