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2013 (12) TMI 564
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....ive (DR) JUDGEMENT Per. Archana Wadhwa :- The prayer is to dispense with the condition of pre-deposit of service tax of Rs. 5,14,697/- and penalty of identical amount imposed under Section 78 and of Rs. 5,000/- imposed under Section 77. 2. The appellant is undertaking the job of supply of epoxy/acrylic putty and its application on walls and floor of various building under a contract wi....
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....ties, which are entitled to the benefit of abatement. The appellant could be entertaining a bonafide belief that in as much as the activities undertaken by him are relatable to construction activities he would be entitled to benefit of abatement. Service tax is a newly introduced concept and a person may not be fully aware of the detailed technicalities of the law. No inquiries were raised by the ....