2018 (4) TMI 1095

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. For the Respondent : Shri P. Arul, AC (AR) ORDER Per Archana Wadhwa: The challenge in the present appeal is only to imposition of penalty under section 78 of the Finance Act, 1994. 2.  The issue relates to the taxability of the "Construction of Residential Complex Services." Though, the appellants submits that the same would fall under "Works Contract Services", for the peri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., by relying upon the cases cited above, I set aside the penalty imposed under section 76 and 77 of the Finance Act, 1994. The impugned order to that extent is set aside." 3.  It is surprising that the appellate authority has set aside the penalties imposed under section 76 and 77, by extending benefit of section 80 as also by observing that there was no intention to evade payment of duty.....