2017 (5) TMI 954

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....for the appellant Shri A B Kulgod, Assistant Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Appeal No: PVR/83/NGP/2012 dated 14/02/2013 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. The issue that falls consideration in this case is regarding ser....

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....sed along with interest and imposed penalties under Section 76, 77 and 78. Appellant paid the service tax liability and interest thereof and also paid 25% of the penalty imposed under Section 78. 4. On merits we find that the issue is very clear and appellant cannot claim that they are constructing housing complex for the Board of Government of Maharashtra and not taxable; as the activity of co....

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....under Section 78 and balance amount is not required to be paid by appellant as per the provisions of Section 78. 6. As regards Section 76, we find that appellant could have entertained a bona fide belief that having constructed houses for MHADA they need not discharge any tax liability as MHADA being a Government of Maharashtra undertaking. We also note that appellant was an unemployed engineer....